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Alaska Liquefied Natural Gas (LNG) Storage Facility Tax Credit
Extracted from PDF file 2023-alaska-form-6323.pdf, last modified July 2018Liquefied Natural Gas (LNG) Storage Facility Tax Credit
Alaska Liquefied Natural Gas (LNG) Storage Facility Tax Credit (AS 43.20.047) Form 6323 For calendar year _____ or the taxable year beginning _________, _____, ending __________, ____ To be attached to corporate or partnership return EIN Name Shown on Return Part I: Claiming Credit or Payment Name of Facility A Location B Commencement Date C Limitation Based on Cost E Costs Incurred D Tentative Credit F 1. 2. Total tentative credit. Add amounts on line 1, column F . . . . . . . . . . . . . . . . . 2 Part II: Increase to Tax for Early Cessation of Operations Name of Facility A Location B Cessation Date C Credit Previously Claimed D Eligible Years E Increase to Tax F 3. 4. Total increase to tax. Add amounts on line 3, column F. . . . . . . . . . . . . . . . . 4 0405-6323 Rev 01/01/19
Form 6323
More about the Alaska Form 6323 Corporate Income Tax Tax Credit TY 2023
Liquefied Natural Gas (LNG) Storage Facility Tax Credit
We last updated the Liquefied Natural Gas (LNG) Storage Facility Tax Credit in February 2024, so this is the latest version of Form 6323, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 6323 directly from TaxFormFinder. You can print other Alaska tax forms here.
Related Alaska Corporate Income Tax Forms:
TaxFormFinder has an additional 30 Alaska income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Alaska Form 6323.
| Form Code | Form Name |
|---|---|
| Form 6323i | Liquefied Natural Gas (LNG) Storage Facility Tax Credit Instructions (Forms 6323 & 6324) |
View all 31 Alaska Income Tax Forms
Form Sources:
Alaska usually releases forms for the current tax year between January and April. We last updated Alaska Form 6323 from the Department of Revenue in February 2024.
Form 6323 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 6323
We have a total of eleven past-year versions of Form 6323 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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