6230: 2024 Alaska Corporation Application for Quick Refund of Overpayment of Estimated Tax (Revision 2025-01)
Alaska · Alaska DOR · Used for tax years 2024
Alaska Form 6230 is a corporation’s application for a quick refund of overpaid estimated income tax. It reports estimated tax payments, prior-year overpayments credited to the current year, expected tax liability, and the resulting overpayment.
Who files this form
Form 6230 is an application for a quick refund, not a required filing for every corporation. For tax year 2024, a corporation may apply if its estimated tax overpayment is both:
- At least 10% of its expected tax liability.
- At least $500.
If the overpayment does not meet both requirements, do not file this form.
When it's due
For tax year 2024:
- File only after the tax period ends.
- Most corporate income tax filers must file by the 15th day of the 5th month after the tax year ends.
- For tax periods ending in June, file by the 15th day of the 4th month after the tax year ends, October 15.
- In every case, file Form 6230 before filing the corporation’s income tax return.
An extension to file the corporation’s tax return does not extend the deadline for Form 6230.
What you'll need
Have these records and details ready to complete the form:
- The corporation’s EIN, name, telephone number and mailing address.
- The calendar year or taxable year beginning and ending dates.
- The type of return to be filed: Form 6000, 6100 or 6150.
- Records of Alaska estimated income tax payments, including payment dates and amounts.
- The prior year’s income tax overpayment credited to this year’s estimated tax.
- Total tax from line 9 of the applicable Form 6000, 6100 or 6150.
The application also requires a signature, title and date.
How to file
Complete the corporation’s identifying information, tax period and return-type selection. Then:
- Enter Alaska estimated income tax paid during the tax year on line 1.
- Enter the prior-year overpayment credited to this year’s estimated tax on line 2.
- Add lines 1 and 2 on line 3.
- Enter total tax from line 9 of Form 6000, 6100 or 6150 on line 4.
- Subtract line 4 from line 3 on line 5. File only if the result is at least 10% of line 4 and at least $500.
Complete the record of estimated tax payments. Sign and date the application and enter the signer’s title. Mail the original, signed form to:
TAX DIVISION
ALASKA DEPARTMENT OF REVENUE
PO BOX 110420
JUNEAU AK 99811-0420
Common mistakes
- Meeting only one refund threshold. The overpayment must be both at least 10% of expected tax liability and at least $500.
- Filing too early or after the income tax return. File after the tax period ends but before filing the corporation’s income tax return.
- Relying on a tax return extension. It does not extend the Form 6230 deadline.
- Sending an unsigned form or a copy. The mailing instructions require the original, signed form.
- Requesting an excessive refund or credit. If it is later found to be excessive, the corporation is liable for an addition to tax on the excessive amount.
Questions people ask
What counts as an estimated tax overpayment?
It is the amount by which estimated income tax paid during the tax year exceeds the final income tax liability expected for that year when the application is filed.
Which income tax return types are listed on Form 6230?
The form lists Forms 6000, 6100 and 6150. Check the type of return the corporation will file.
Can a prior-year credit be included?
Yes. Line 2 includes a prior-year income tax overpayment credited to this year’s estimated tax. Add it to line 1 to calculate line 3.
What happens if the refund or credit is excessive?
The Department of Revenue will calculate the addition to tax and bill the corporation. Interest on the addition to tax runs from the date the refund was paid or credited until the original due date of the corporation’s return.