6100: 2025 Alaska Oil and Gas Corporation Net Income Tax Return (2025)
Alaska · Alaska DOR · Used for tax years 2025
Form 6100 is the 2025 Alaska Oil and Gas Corporation Net Income Tax Return. It reports Alaska taxable income, income tax and other taxes, credits, and payments to calculate the amount due or overpaid.
What you'll need
Gather the records and forms that apply to your return:
- Business information: EIN, NAICS code, mailing address, and contact details. For an Alaska consolidated return, Schedule B asks for information about the other included corporations with nexus in Alaska.
- Payment records: Estimated tax payment dates and amounts, extension payments, prior-year overpayments, and any quick refund from Form 6230. Amended returns also require original-return payment and refund information.
- Federal tax information: Schedule G uses amounts from federal Forms 1120 and 4797. Schedule E uses amounts from federal Forms 4626 and 8991, if applicable.
- Alaska supporting forms: As applicable, the return references Forms 6300 and 6390 for credits, Form 6327 for oil and gas service industry expenditures, and Forms 6310 and 6385 for charitable contribution calculations.
- Income and apportionment records: Property, extraction, and sales amounts within Alaska and everywhere, as applicable, plus income, deduction, gain, loss, and carryover information.
Required attachments when applicable: Attach Form 1120S if checking the S Corporation box. Attach Form 6220 if Schedule A, line 9 is more than $500. Schedule G also calls for attached schedules for other additions, other subtractions, and non-business income entries.
Common mistakes
- Leaving consolidated-return information incomplete: Schedule B warns that failing to properly list all other included corporations with nexus in Alaska may result in penalties.
- Missing Form 6220: Schedule A says to attach it if net Alaska income tax on line 9 is more than $500.
- Continuing past a balance due: If Schedule A, line 15 is greater than zero, the form says to stop.
- Using the wrong sign for an overpayment credit: Enter the amount credited to 2026 estimated tax on Schedule A, line 16 as a positive number.
- Completing lines the form says to skip: On Schedule I, oil and gas transportation companies only must skip lines 5–8 and go to line 9. Oil and gas producing companies only must skip lines 9–12 and go to line 13.
Questions people ask
What tax period does this version cover?
The form is for calendar year 2025 or a taxable year beginning in 2025. It provides spaces for the beginning and ending dates.
Can an overpayment be credited to next year's estimated tax?
Schedule A, line 16 provides for an overpayment credit to 2026 estimated tax. Enter the credit 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.
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.
What if the name or EIN changed from the prior year's return?
Schedule B, item 4 asks for the prior name and EIN if different from page 1, along with the reason for the change.