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Alaska Incentive Credits Instructions
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Extracted from PDF file 2025-alaska-form-6300i.pdf, last modified December 2025Incentive Credits Instructions
Instructions For Form 6300 2025 Alaska Incentive Credits GENERAL INSTRUCTIONS Purpose of Form Form 6300 orders and limits Alaska incentive credits, based on tax liability. This form is required if such credits are to be claimed on Form 6000, 6100, or 6150. Form 6300 is not required to be filed when creditable activities are reported by a partnership filing Form 6900. Other Related Forms Alaska Incentive Credits To claim Alaska incentive credits on Form 6300, you must also attach specified supplementary credit forms as follows: • • • • Income tax education credit (AS 43.20.014)...........Form 6310 Exploration incentive credit (AS 43.20.044)..............Form 665 Veteran employment tax credit (AS 43.20.048)......Form 6325 Qualified oil and gas service industry expenditure credit (AS 43.20.049)..........................Form 6327 Schedule K-1 on the applicable line of Form 6300. For example, a corporation will include on Form 6300, line 3 (income tax education credit) its share of the credit shown on Form 6900, Schedule K-1, line 18 and line 19. Carryforward of Unused Credit Certain credits may be carried forward if the credits cannot be used because of the tax liability limitation, as shown below. Credit Alaska Statute Carryforward Period Education Credit AS 43.20.014 Not allowed Qualified oil and gas service industry expenditure credit AS 43.20.049 5 Years Exploration incentive credit AS 43.20.044 15 Years Veteran employment tax credit AS 43.20.048 No Limit Alt. oil and gas exploration credit AS 43.55.025 No Limit To claim the veteran employment tax credit, you must maintain certain records, including properly completed Form(s). 6326 Certificate of Qualifying Veteran. Do not send in Form 6326 with your tax return. Form 6300 is required to be filed to claim credits generated in an earlier year. Form 6300 must be accompanied by a schedule for each credit, showing the amount of credit generated and used, by year. Federal-based Credits You may be eligible to claim certain federal-based credits, based on Alaska’s adoption of the Internal Revenue Code under AS 43.20.021. These credits are claimed on Alaska Form 6390 Federal-based Credits. See Form 6390 and related instructions. Passive activity credit limitations are calculated on an as-if Alaska basis, using Alaska Form 6395 Passive Activity Limitation. SPECIFIC INSTRUCTIONS If You Need Help If you have questions, need additional information or require other assistance, see our website at https://tax.alaska.gov, or call: Juneau: 907-465-2320 Anchorage: 907-269-6620 Complete Form 6300 to claim any Alaska incentive credit on the corporation’s net income tax return (Form 6000, 6100, or 6150). Form 6300 accounts for all Alaska incentive credits, including the income tax education credit and various other credits. In general, Alaska incentive credits may be used to offset the general Alaska income tax imposed under AS 43.20.011, as well as certain other taxes imposed through Alaska’s adoption of the Internal Revenue Code. Credits Originating from a Partnership A corporation may claim Alaska incentive credits generated by a partnership in which the corporation is a partner. The partnership is required to report the partner’s share of any credits on Form 6900, Schedule K-1. In order to claim the credit and offset Alaska income tax, the taxpayer will include the creditable amounts shown on the Line 2: Enter the tentative income tax education credit from Form 6310 line 5. Line 5: Enter the amount of the qualified oil and gas service industry expenditure credit from Form 6327, line 3. Line 6: Enter the amount of qualified oil and gas service industry expenditure credit carried from a previous year. You must attach a schedule showing the credit generated and used, by year, and by company. Line 10: Enter the amount of exploration incentive credit from Form 665. Line 13: Enter the veteran employment tax credit from Form 6325, line 5. Line 14: Enter the amount of veteran employment credit carried from a previous year. You must attach a schedule showing the credit generated and used, by year, and by company. Line 18: Enter the amount of the alternative tax credit for oil and gas exploration. You must attach a schedule showing the credit generated and used, by year, and by company. Part II: This part summarizes Alaska incentive credits allowed in the current year that are not being refunded. Line 30: Enter the total of lines 23–27 here and on Form 6000, 6100, or 6150, Schedule A, line 7. 0405-6300i Rev 01/01/2026 - page 1
Form 6300i
More about the Alaska Form 6300i Corporate Income Tax Tax Credit TY 2025
We last updated the Incentive Credits Instructions in March 2026, so this is the latest version of Form 6300i, fully updated for tax year 2025. You can download or print current or past-year PDFs of Form 6300i directly from TaxFormFinder. You can print other Alaska tax forms here.
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Form Sources:
Alaska usually releases forms for the current tax year between January and April. We last updated Alaska Form 6300i from the Department of Revenue in March 2026.
Form 6300i is an Alaska Corporate Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Alaska Form 6300i
We have a total of twelve past-year versions of Form 6300i in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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