6000: 2025 Alaska Corporation Net Income Tax Return (2025)
Alaska · Alaska DOR · Used for tax years 2025
Form 6000 is the 2025 Alaska Corporation Net Income Tax Return. It reports Alaska taxable income, income tax and other taxes, credits, and payments to determine the amount due or overpaid.
What you'll need
Gather the information and forms that apply to your return:
- Business details: Name, EIN, NAICS code, mailing address, and contact information.
- Tax payment records: Dates and amounts of estimated payments, any payment with an extension, prior-year overpayment, and any quick refund from Form 6230. Amended returns also ask for earlier payments, credits, and refunds.
- Federal tax information: Federal taxable income and applicable amounts from federal Forms 1120, 4797, 4626, and 8991. S corporations are told to attach Form 1120S.
- Alaska calculation records: Property, payroll, and sales within Alaska and everywhere; capital gains and losses; charitable contributions; dividends; and applicable loss carryovers or carrybacks.
- Credit and deduction forms, if applicable: Forms 6300, 6390, 6310, 6327, and 6385 supply amounts used on the return.
- Supporting schedules: Schedule H asks for attachments for other additions, other subtractions, non-business income, and non-business income or loss net of expenses allocable to Alaska.
If net Alaska income tax on Schedule A, line 9, is more than $500, attach Form 6220.
Common mistakes
- Leaving corporations off a consolidated return: Schedule B requires all corporations with nexus in Alaska included in the return, other than the taxpayer listed on page 1. The form warns that failing to complete this properly may result in penalties.
- Missing Form 6220: Attach it if Schedule A, line 9, is more than $500.
- Continuing past the stop instruction: If Schedule A, line 15, is greater than zero, the form says to stop.
- Entering the estimated-tax credit as a negative number: Schedule A, line 16, says to enter the overpayment credited to 2026 estimated tax as a positive number.
- Overlooking special calculation instructions: The form says net operating loss carryback use is limited. It also directs you to the instructions if fewer than three factors are used in Schedule I.
Questions people ask
What tax period does this version cover?
It covers calendar year 2025 or a taxable year beginning in 2025. The form provides spaces for the beginning and ending dates.
Can I apply an overpayment to next year's estimated tax?
Schedule A, line 16, provides for an overpayment credited to 2026 estimated tax. Enter that amount as a positive number. Line 17 calculates the refund by adding lines 15 and 16.
How do I identify an amended return?
Check the “Amended return” box on page 1. If applicable, also check the box for an amended return reporting an IRS audit or Form 1120X, or the box identifying a protective claim.
Can I let the Department of Revenue discuss the return with my preparer?
Page 1 has a checkbox allowing the DOR to discuss the return with the preparer. The form refers you to the instructions for details.
Where is the tax rate table?
Schedule D says the tax rate table is in the instructions. The supplied form text does not include that table.