6900: 2025 Alaska Partnership Information Return (2025)
Alaska · Alaska DOR · Used for tax years 2025
Form 6900 is the 2025 Alaska Partnership Information Return. It reports income and expense items subject to Alaska modification, apportionment data, Alaska credit-related items, and partner ownership information.
Who files this form
Use the filing questions on page 1 to check whether the partnership must file the 2025 return.
- The partnership must have income from Alaska sources, assets in Alaska, or an interest in a lower-tier partnership required to file an Alaska partnership return. If none apply, the form says you do not need to file.
- The partnership must have partners other than natural persons or those effectively treated as natural persons. If it does not, the form says you do not need to file.
- If the partnership is publicly traded, it must meet the exception under IRC §7704(c) to be treated as a partnership. If it does not, the form says you do not need to file this return.
What you'll need
Have the following information ready:
- The partnership’s name, EIN, mailing address, tax-year dates, and contact information.
- The name and EIN shown on the prior year’s return if different, plus the reason for a name change.
- Partner names and ownership percentages for Schedule B, along with EINs and entity codes for partners treated as corporations or partnerships for federal tax purposes.
- Applicable income, expense, apportionment, and Alaska credit-related information for Schedule A and each partner’s share for Schedule K-1.
The form also calls for these attachments when applicable:
- Form 6900, Schedule K-1, if the partnership owns an interest in a lower-tier partnership required to file an Alaska partnership return.
- A schedule if the partnership owns foreign corporations.
- A schedule if the partnership has an interest in foreign partnerships.
Common mistakes
- Ownership totals that do not add up: Schedule B lines 2 and 4 must total 100%, unless “various” or “special allocation” is checked.
- Completing payroll lines when told to skip them: If you answered yes to page 1, question 2 about producing or transporting oil or gas in Alaska, skip Schedule A lines 7a and 7b and go to line 8a.
- Missing the IRS audit-change box: If you check the amended return box, also check the IRS audit-change box when applicable. Schedule K-1 has a similar reminder for an amended Schedule K-1.
Questions people ask
What tax period does this form cover?
It covers calendar year 2025 or a taxable year beginning in 2025. The form provides spaces for the beginning and ending dates.
What if the partnership’s name or EIN changed?
Enter the name and EIN from the prior year’s return if they differ from the current information. State the reason for a name change.
Where do I indicate that a federal extension is in effect?
Check “Federal extension is in effect” in the Return Information section on page 1.
What does Alaska Schedule K-1 report?
It identifies the partner and partnership and reports the partner’s share of current-year income and expense items subject to Alaska modifications, apportionment data, and Alaska credit-related items.