6310: 2025 Alaska Income Tax Education Credit (Revision 2026-01)
Alaska · Alaska DOR · Used for tax years 2025
Form 6310, Alaska Income Tax Education Credit, reports contributions and other expenditures and calculates a tentative education credit. It also records details of equipment contributions, including the donor’s cost or adjusted basis and appraised fair market value.
Who files this form
Form 6310 is used to report contributions and other expenditures and calculate the Alaska Income Tax Education Credit. This edition applies to tax year 2025.
What you'll need
Have the following information ready:
- The calendar year or taxable-year beginning and ending dates, EIN, and name shown on the return.
- Each payor’s EIN, contribution recipient’s name, code, payment date, and amounts for Section 170 contributions and other contributions or expenditures.
- For equipment donations: equipment description, acquisition date, contribution date, donor’s cost or adjusted basis, appraised fair market value, and contribution available.
For all equipment donations of $5,000 or greater, a written appraisal and recipient acknowledgement must be submitted with Form 6310.
Common mistakes
- Do not enter more than $6,000,000 on line 3a. Limit line 3b so that lines 3a and 3b together do not exceed $6,000,000.
- Remember to enter line 3a on Schedule K, line 2, and line 3b on either Schedule H or G. The form refers to instructions for choosing between H and G, but those instructions are not included here.
- Remember to enter the tentative credit from line 5 on Form 6300, line 2.
- Include a written appraisal and recipient acknowledgement with Form 6310 for all equipment donations of $5,000 or greater.
Questions people ask
How is the tentative credit calculated?
Add lines 3a and 3b to get line 4, which cannot exceed $6,000,000. Multiply line 4 by 50% and enter the result on line 5 and on Form 6300, line 2.
Where do I report equipment donations?
Section II asks for details about equipment contributions listed in Section I, including the equipment description, dates, cost or adjusted basis, appraised fair market value, and contribution available.
Do equipment donations require an appraisal?
For all equipment donations of $5,000 or greater, the form requires a written appraisal and recipient acknowledgement to be submitted with Form 6310.
Can I enter a taxable year that is not a calendar year?
Yes. The form provides spaces for either a calendar year or the beginning and ending dates of a taxable year.