6324: Liquefied Natural Gas (LNG) Storage Facility Tax Credit (Revision 2019-01)
Alaska · Alaska DOR · Used for tax years 2024, 2025, 2026
Alaska Form 6324 is a separately filed form for claiming the Liquefied Natural Gas (LNG) Storage Facility Tax Credit or payment. It reports facility details, costs, and the refund claimed, as well as any increase to tax for early cessation of operations.
Who files this form
Form 6324 is used to claim the Alaska Liquefied Natural Gas (LNG) Storage Facility Tax Credit or payment. It also has a section for reporting an increase to tax for early cessation of operations.
The form text does not state eligibility requirements or specify who is required to file.
What you'll need
Have the information needed for the form ready:
- Name, EIN, mailing address, and contact person's details.
- Calendar year or taxable-year beginning and ending dates.
- For a credit or payment claim: facility name, location, commencement date, costs incurred, limitation based on cost, and tentative credit.
- For early cessation of operations: facility name, location, cessation date, credit previously claimed, eligible years, and increase to tax.
- Authorized signer's information and preparer information, if applicable.
The form refers to accompanying schedules and statements but does not name specific supporting documents.
How to file
The form says it must be separately filed.
- Enter the taxpayer, contact, and tax-year information.
- Use Part I to claim a credit or payment. Add the amounts in line 1, column F, and enter the total refund claimed on line 2.
- Use Part II to report an increase to tax for early cessation of operations. Add the amounts in line 3, column F, and enter the total tax due on line 4.
- Complete the authorized signature, date, and title fields, along with applicable preparer fields.
The supplied text does not give a mailing address or e-filing instructions.
Common mistakes
- Overlooking the separate-filing reminder: the form is marked “To be separately filed.”
- Signing without reviewing the complete return: the declaration covers the return and any accompanying schedules and statements, and is made under penalty of perjury.
Questions people ask
Can I enter a taxable year other than a calendar year?
Yes. The form provides spaces for either a calendar year or the beginning and ending dates of a taxable year.
How do I total the refund claimed?
Add the amounts in line 1, column F, and enter the total on line 2.
Where do I report an increase to tax for early cessation of operations?
Use Part II. It asks for the facility's name, location, cessation date, credit previously claimed, eligible years, and increase to tax. Enter the total tax due on line 4.
Can I allow DOR to discuss the return with my preparer?
The form includes a checkbox allowing DOR to discuss the return with the preparer. It refers to instructions, but no instructions were supplied.