2025 Alaska State Tax Deadlines

Alaska business tax deadlines for 2025

C Corporation deadlines and requirements

C Corporations in Alaska must file and pay Corporate Income Taxes 30 days after the federal deadline. For calendar year corporations, this means filing by May 15, 2026.

Filing requirements include:

1. Complete Form 6000 (Alaska Corporation Net Income Tax Return)
2. File online with Alaska Revenue Online or by mail
3. Attach a copy of your federal tax return and required schedules
4. Payment must be made by March 15, 2026

Extension to file taxes in Alaska for 2025

The Extension Deadline for Alaska corporate income tax returns is October 15, 2026. Alaska automatically grants extensions on filing corporate income tax returns without requiring separate forms. This is an extension to FILE, not an extension to PAY—payment is still due March 15, 2026.

Pass-through entities

Alaska S Corporation and Partnership tax deadlines for 2025

S Corporations and Partnerships must file in Alaska 30 days after the federal deadline. For calendar year entities, this means filing by April 15, 2026.

Extension to file S Corporation and Partnership taxes in Alaska for 2025

The Extension Deadline for Alaska S Corporation and Partnership returns is October 15, 2026. Alaska automatically grants 6 months extensions on filing pass-through entity tax returns without requiring separate applications.

Small corporation exemption

Corporations qualifying as "small corporations" under Alaska law may be exempt from corporate income tax if they meet specific criteria. These corporations must still file a complete Alaska corporate income tax return, but calculate no tax.

Alaska individual tax considerations for 2025

No State income tax requirements

DISASTER RELIEF EXTENSION: Due to flooding in the Juneau area, affected Alaska taxpayers have until May 1, 2025, to file federal tax returns. This extension was provided by the IRS for Individuals and businesses impacted by flooding that began on August 5, 2024.

Alaska does not impose a State income tax on Individuals, making it one of the most tax-friendly states for residents. However, Alaska residents should be aware of tax planning considerations:

Permanent Fund Dividend application period

Alaska residents may be eligible for the Permanent Fund Dividend, which is a share of the State's oil royalties. The application period for the PFD typically runs from:

1. January 1 through March 31 each year
2. Residents must apply during this period to be eligible for that year's distribution
3. Applications are submitted online through the Alaska Department of Revenue

Local taxes and considerations

While Alaska has no State sales tax, some municipalities impose their own taxes:

• Local sales taxes can range from 0% to approximately 7.85%
• Property taxes are administered at the local level
• Excise taxes may apply to specific items like gasoline and cigarettes

What Alaska tax professionals need to know

Several key considerations make Alaska's tax landscape unique for 2025:

Alaska's corporate income tax rates range from 0% to 9.4% based on taxable income levels. The State offers various tax credits and incentives, including the Alaska Education Tax Credit and Alaska Veteran Employment Tax Credit.

Business owners should be aware that pass-through entities (Partnerships, S Corporations, and most LLCs) do not pay Alaska State income tax at the entity level. Instead, income flows through to individual owners who are not subject to Alaska State income tax.

Industry-specific taxes

Alaska imposes various specialized taxes on certain industries:

• Fisheries Business Tax for fish processing operations
• Fishery Resource Landing Tax
• Oil and Gas Production Tax
• Mining License Tax

These industry-specific taxes have their own filing requirements and deadlines, which are administered by the Alaska Department of Revenue's Tax Division.

Employment security tax

Alaska businesses with employees must pay the Employment Security Tax (unemployment insurance tax). The 2025 tax rates range from 1% to 5.4% on the first $47,100 of wages. Quarterly reports and payments are due on:

• April 30
• July 31
• October 31
• January 31

Electronic filing options

Alaska offers electronic filing through the Alaska Revenue Online (ROL) platform for most business tax returns. Large payments ($100,000 or more estimated payments, or $150,000 or more with returns) must be submitted electronically or via wire transfer.

Sources

• Alaska Department of Revenue
• IRS Alaska Flooding Relief
• Alaska Department of Labor

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