6390: 2025 Alaska Federal-Based Credits (2025)
Alaska · Alaska DOR · Used for tax years 2025
Alaska Form 6390 calculates federal-based credits allowed against Alaska income tax for 2025. It accounts for credits applicable to Alaska, apportionment, carryforwards and carrybacks, and tax limitations, including separate treatment for credits allowed against Alaska alternativ
What you'll need
Have these forms and details available, as applicable to your credits:
- Federal Form 3800, Part III: Form 6390 uses amounts from line 2, column e; line 5, column e; and line 4f, column e.
- Alaska Form 6395: Lines 17 and 18 provide the allowed passive-activity credit amounts.
- Alaska Form 6000, 6100, or 6150: Schedule D, line 2 provides Alaska regular tax.
- Your EIN and the name shown on your return.
- Your apportionment factor, Alaska credit carryforward and carryback amounts, Alaska incentive credits, and net Alaska alternative minimum tax amounts.
Questions people ask
What does Form 6390 calculate?
It calculates Alaska federal-based credits. Parts I and II address credits not allowed against Alaska alternative minimum tax. Parts III and IV address credits allowed against that tax and the tax limitation.
What percentage applies to current-year apportioned credits?
Line 8 multiplies the apportioned general business credit on line 7 by 18%. Line 25 multiplies the apportioned specified credits on line 24 by 18%. These calculations come before the form's credit limitations.
Where do I enter passive-activity credits?
Enter the amount from Form 6395, line 17 on Form 6390, line 4. Enter the amount from Form 6395, line 18 on Form 6390, line 21 for applicable specified credits and eligible small business credits from passive activities.
Where does the final allowed credit go?
Add lines 17 and 32 and enter the total on Form 6390, line 33. Also enter that amount on Form 6000, 6100, or 6150, Schedule A, line 8.