6322: Gas Storage Facility Tax Credit (Revision 2019-01)
Alaska · Alaska DOR · Used for tax years 2024, 2025, 2026
Alaska Form 6322 reports early cessation of commercial operations at a gas storage facility and calculates the resulting increase to tax based on credits taken in previous tax years. Completing the form also serves as notice to the Department of Revenue of the early cessation.
Who files this form
Form 6322 is for reporting early cessation of commercial operations at a gas storage facility and calculating the related increase to tax for credits taken in previous tax years.
Completing the form constitutes the notice of early cessation required by AS 43.20.046(j).
What you'll need
The form asks for the following information:
- Taxpayer name, EIN, mailing address, and contact person’s details.
- Calendar year or taxable-year beginning and ending dates.
- Facility location and the dates commercial operations began and ceased.
- Total credit taken in previous tax years.
- Number of years the facility was in commercial operation.
- Authorized signer’s signature, title, and date.
- Preparer information and signature, if a preparer completes the return.
The supplied text does not list specific documents to attach.
How to file
Form 6322 is marked “To be separately filed.” Enter the taxpayer and facility information, complete the tax calculation, and sign and date the declaration.
The supplied text does not provide a mailing address or e-filing directions.
Common mistakes
- Do not overlook the direction to file Form 6322 separately.
- Review the return and any accompanying schedules and statements before signing. The declaration states, under penalty of perjury, that they are true, correct, and complete to the best of the signer’s knowledge and belief.
Questions people ask
Is this form used to calculate a new credit?
The form is titled “Alaska Gas Storage Facility Tax Credit: Early Cessation of Operations.” It calculates an increase to tax using credits taken in previous tax years.
Does completing this form provide notice of early cessation?
Yes. The form says completion constitutes notice to the Department of Revenue under AS 43.20.046(j).
What amount goes on line 1?
Enter the total amount of the credit taken in previous tax years.
Can I authorize the Department of Revenue to discuss the return with my preparer?
The form includes a checkbox for that authorization. It refers to instructions, but no instructions were supplied.