6300: 2025 Alaska Incentive Credits Summary (2025)
Alaska · Alaska DOR · Used for tax years 2025
Form 6300 summarizes Alaska incentive credits for 2025 and calculates the amounts allowed against income tax in the required order. It covers education, oil and gas service industry expenditures, mining exploration, veteran employment, and alternative oil and gas exploration cred
What you'll need
Have your EIN and the name shown on your return ready. Depending on the credits you are reporting, you will also need:
- Form 6000, 6100, or 6150: the Alaska income tax before credits from line 6.
- Form 6310: the income tax education credit from line 5.
- Form 6327: the current-year oil and gas service industry expenditure credit from line 3.
- Form 665: the mining exploration incentive credit amount.
- Form 6325: the current-year veteran employment tax credit from line 5.
- Carryover schedules for any oil and gas service industry expenditure credit or veteran employment tax credit carryover. The form directs you to attach these schedules.
Questions people ask
What does Form 6300 summarize?
For tax year 2025, Form 6300 summarizes incentive credits applied against Alaska income tax. Part I determines the order and amount of credits allowed. Part II summarizes those allowed credits.
In what order are the credits applied?
The form applies the education credit first, followed by the oil and gas service industry expenditure credit, mining exploration incentive credit, veteran employment tax credit, and alternative tax credit for oil and gas exploration.
Can the allowed credits exceed the tax remaining?
At each step, the form limits the allowed credit to the lesser of the credit amount shown and the tax remaining before that credit is applied.
Where does the total credit amount go?
Add lines 23 through 27 and enter the total on line 30. The form also directs you to enter that total on Schedule A, line 7, of Form 6000, 6100, or 6150.