Two Alaska-specific timing traps, both now confirmed from the Department of Revenue. First, the return and the payment are on DIFFERENT clocks: the return is due 30 days after the federal due date, but the PAYMENT is due the 15th day of the fourth month after year end and "the payment due date cannot be extended" — so a federal extension buys you time to file in Alaska but never time to pay. Second, electronic filing through Revenue Online is mandatory and paper filing without an approved waiver carries a penalty of $25 or 1% of tax due, whichever is greater, with the waiver application due 30 days before the return.
No personal income tax
S-corp election in Alaska
In short
No personal income tax. Alaska does have a graduated corporate net income tax (0% to 9.4%), from which S corporations are generally excluded; no franchise or net-worth tax.
Does Alaska recognize the federal S election?
Alaska has no personal income tax, but unlike Nevada, South Dakota and Wyoming it DOES have a corporate net income tax. Alaska generally follows the federal treatment of S corporations, so an S corp's income is not subject to Alaska's corporate net income tax and, with no personal income tax, is not taxed at the shareholder level either. Because there is no personal income tax, Alaska's rate schedule and filing rules mainly matter to C corporations — but confirm the filing question below before relying on it.
Tax the entity still owes
CORPORATE RATE SCHEDULE: "Alaska levies a corporate income tax on Alaska taxable income which is based on federal taxable income with certain Alaska adjustments. Multistate corporations apportion income on a water's edge basis using the standard apportionment formula of property, payroll and sales. Oil and gas corporations use a modified apportionment formula applied to worldwide income. Tax rates are graduated from 0% to 9.4% in increments of either $24,000 or $25,000 of taxable income. The 0% rate applies to taxable income of $25,000 and below, while the 9.4% rate applies to taxable income of $222,000 and over." PAYMENT DUE DATE: "Payment of the Alaska tax must be made on or before the 15th day of the fourth month after the close of the tax year. The payment due date cannot be extended." RETURN DUE DATE — AN ALASKA-SPECIFIC QUIRK: "Tax returns are due 30 days after the federal return due date. If the federal return is on extension, the Alaska return is automatically on extension." So Alaska's return deadline is keyed to, but 30 days later than, the federal deadline, and Alaska extensions are automatic rather than applied for. ELECTRONIC FILING: filing through Revenue Online (online-tax.alaska.gov) is mandatory, with a penalty of $25 or 1% of total tax due, whichever is greater, for filing on paper without an approved waiver; waivers must be applied for 30 days before the return or report is due. Online or wire payment is required when an estimated payment is $100,000 or more or a payment with a return is $150,000 or more. FORMS: Form 6000 is the Alaska Corporation Net Income Tax Return and Form 6000i its instructions (both Rev. 1/1/26 for tax year 2025); Form 6220 covers underpayment of estimated tax by corporations (6220i instructions Rev. 3/1/26 are labeled for 2026); Form 6240 is the corporation net income tax payment voucher. S CORPORATION EXCLUSION: Alaska generally follows the federal S election so that S corporation income is not subject to the Alaska corporate net income tax under AS 43.20.021 — but see caveats; this was not confirmed from a 2026-dated Department of Revenue page or from the Form 6000 instructions.
Registering for payroll
Alaska has no state income tax withholding, so an S corp paying wages does NOT register for state income tax withholding. The employer must register with the Alaska Department of Labor and Workforce Development for unemployment insurance — note that Alaska is one of very few states where EMPLOYEES also contribute to unemployment insurance, so the employee-side withholding is real even though there is no income tax.
Annual filings
For a C corporation, Form 6000 Alaska Corporation Net Income Tax Return, due 30 days after the federal return due date, with payment due the 15th day of the fourth month after the close of the tax year and no extension of the payment date; filed electronically through Revenue Online. For an S corporation the filing obligation is NOT CONFIRMED — see caveats before telling a user whether Form 6000 is required. Unemployment insurance quarterly reports to the Department of Labor and Workforce Development if the entity has employees.
Pass-through entity tax
Not applicable. Alaska has no personal income tax, so there is no shareholder-level state income tax for a pass-through entity tax to work around and no SALT-cap workaround to elect.
The mistake owners make most often in Alaska
Filing your federal Form 2553
Businesses operating in Alaska send Form 2553 to the IRS Ogden service center — fax 855-214-7520. Full address and filing checklist for Alaska.
Frequently asked questions
Does Alaska require a separate S-corporation election?
No. Alaska does not require a separate state election. Alaska has no personal income tax, but unlike Nevada, South Dakota and Wyoming it DOES have a corporate net income tax. Alaska generally follows the federal treatment of S corporations, so an S corp's income is not subject to Alaska's corporate net income tax and, with no…
What tax does an S corporation pay in Alaska?
No personal income tax. Alaska does have a graduated corporate net income tax (0% to 9.4%), from which S corporations are generally excluded; no franchise or net-worth tax.
Where do I file Form 2553 from Alaska?
With the IRS Ogden service center. Fax 855-214-7520, or mail to Department of the Treasury, Internal Revenue Service, Ogden, UT 84201.
What is the most common S-corp mistake in Alaska?
Two Alaska-specific timing traps, both now confirmed from the Department of Revenue. First, the return and the payment are on DIFFERENT clocks: the return is due 30 days after the federal due date, but the PAYMENT is due the 15th day of the fourth month after year end and "the payment due date cannot be extended" — so a federal extension buys you time to file in Alaska but never time to pay. Second, electronic filing through Revenue Online is mandatory and paper filing without an approved waiver carries a penalty of $25 or 1% of tax due, whichever is greater, with the waiver application due 30 days before the return.
Compare with other states: Arizona, Arkansas, California, Colorado, Connecticut, Delaware.
Sources
File your Form 2553 correctly
Scorply completes your federal election and includes a Alaska guide in your packet, so you know exactly what else you owe here.
Start my Form 2553Some details here are less firmly sourced
Alaska publishes some of this information in places our checks could not reach directly, so a few of the finer details below — filing fees, exact due dates — are drawn from secondary sources. The recognition rule and the entity-level tax are solid. Confirm the specifics with the state before you rely on a date or a dollar figure.
Researched from official Alaska sources and verified July 30, 2026. State tax rules change. This is general information, not tax advice — confirm with the state or a CPA before you rely on it.