State & Local Tax (SALT)
State Tax Deadlines
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Alaska has no individual income tax and no statewide sales tax, so individuals file no state return. Alaska does tax C-corporations, with the return due May 15, 2026 for calendar-year filers. It generally does not tax S-corporations or partnerships at the entity level, so there is no routine pass-through filing for most of them.
Does Alaska have an income tax?
No. Alaska has no individual income tax and no statewide sales tax, though some municipalities levy local sales taxes. It does impose a graduated corporate net income tax, reaching 9.4% at the top, on C-corporations doing business in or deriving income from the state.
When is the Alaska corporate return due?
Form 6000 is due the 15th day of the month following the federal corporate due date, which is May 15, 2026 for a calendar-year C-corporation, with the extended date November 15, 2026. A federal extension automatically extends Alaska to the 15th of the month after the federal extended due date.
Return | Form | Due | Extended |
|---|---|---|---|
C corporation | 6000 | May 15, 2026 | November 15, 2026 |
Does Alaska tax S-corporations and partnerships?
Generally no. Alaska does not impose its corporate tax on an S-corporation's pass-through income; an S-corporation satisfies its requirement by filing Form 6000 but owes Alaska tax only on items it actually pays federal tax on, such as built-in gains or excess net passive income. A partnership has no Alaska filing obligation unless a corporation sits in its ownership chain. So for a typical pass-through there is no Alaska entity-level tax.
How does a firm handle Alaska at scale?
The Alaska calendar is the C-corporation return on May 15, set one month after the federal date. Do not build a pass-through workflow for Alaska, since ordinary S-corporations and partnerships are not taxed at the entity level; the exceptions are narrow built-in-gains and passive-income cases. Track the May 15 C-corporation date and treat the rest as out of scope. See how we think about scaling tax prep workflows.
Where do these dates come from?
All deadlines and thresholds here trace to the Alaska Department of Revenue. Verify against the source before filing.
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