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Alaska Oil and Gas Corporation Net Income Tax Return
Extracted from PDF file 2023-alaska-form-6100.pdf, last modified August 2023Oil and Gas Corporation Net Income Tax Return
Alaska Oil and Gas Corporation Net Income Tax Return Form 6100 For calendar year 2023 or the taxable year beginning __________, 2023, ending __________, 20____ EIN NAICS Code 2023 Contact Person Name Title Mailing Address Contact Email Address Check if new address City State Zip Code Contact Telephone Number Contact Fax Number Return Information (check applicable boxes) Final Alaska return Federal extension is in effect S Corporation (attach Form 1120S) Consolidated Alaska return Public Law 86-272 applies Personal Holding Company Amended return Exempt organization with UBTI If amended return box above is checked, then check the following boxes, if applicable: Amended return to report IRS audit or Form 1120X This is a protective claim SCHEDULE A – NET INCOME TAX SUMMARY 1. Alaska income (loss) from Schedule G, line 11 . . . . . . . . . . . . . . . . . . 1 2. Alaska net operating loss utilized: carryover (_______________) . . . . . . . . . . . . . 2 3. Alaska taxable income. Add lines 1–2 . . . . . . . . . . . . . . . . . . . . . 3 4. Alaska income tax from Schedule D, line 2 . . . . . . . . . . . . . . . . . . . 4 5. Other taxes from Schedule E, line 7 . . . . . . . . . . . . . . . . . . . . . 5 . . . . . . . . . . . . . . . . . . . . 6 7. Alaska incentive credits applied against tax from Form 6300, line 49 . . . . . . . . . . . . 7 8. Federal-based credits from Form 6390, line 33 . . . . . . . . . . . . 8 9. Net Alaska income tax. Subtract the sum of lines 7–8 from line 6. If more than $500, attach Form 6220 . . 9 6. Total tax. Add lines 4–5 . . . . . . . . . . 10. Payments from Page 3, Schedule C . . . . . . . . . . . . . . . . . . . . . 10 11. Reserved . . . . . . . . . . . . . . . . . . . . . 11 12. Alaska incentive credits claimed as refund from Form 6300, line 38 . . . . . . . . . . . . 12 13. Tax due (overpaid). Subtract the sum of lines 10–12 from line 9 . . . . . . . . . . . . . 13 14. Penalty for underpayment of estimated tax (see instructions) . . . . . . . . . . . . . . 14 15. Total amount due (overpaid). Add lines 13–14. If greater than zero, STOP . . . . . . . . . . 15 16. Overpayment credited to 2024 estimated tax (enter as positive number) . . . . . . . . . . . 16 17. Refund. Add lines 15–16 . . . . . . . . . . . 17 . . . . . . . . . . . . . . . . . . . . . I declare, under penalty of perjury, that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. ( Check if the DOR may discuss this return with the preparer (see instructions) Officer’s Signature Date Title Preparer’s Signature Date Preparer Firm’s Name Preparer’s SSN or PTIN EIN Phone Preparer Firm’s Address City State ) Zip Code 0405-6100 Rev 01/01/24 - page 1 Form 2023 6100 EIN Page 2 Name SCHEDULE B – ALASKA TAXPAYER INFORMATION 1. ALASKA CONSOLIDATED RETURNS ONLY: LIST ALL CORPORATIONS, OTHER THAN THE TAXPAYER SHOWN ON PAGE 1, WITH NEXUS IN ALASKA INCLUDED IN THIS RETURN. FAILURE TO PROPERLY COMPLETE MAY RESULT IN PENALTIES. A B C D Name of each corporation with nexus in Alaska P.L.86-272 applies EIN NAICS Code Name Address City Factor numerators to be reported: State property Zip Code extraction sales Name Address City Factor numerators to be reported: State property Zip Code extraction sales Name Address City Factor numerators to be reported: State property Zip Code extraction sales Name Address City Factor numerators to be reported: State property Zip Code extraction sales 2. If any taxpayer included in this return is included in a federal consolidated return (Form 1120), provide the name, address, and EIN of the common parent of the federal consolidated group. EIN Name Address City Zip Code Successor to previously existing business (Enter name, address, and EIN of previous business) 3. If this is the first return, indicate if: EIN State Name Address City State Zip Code 4. Name and EIN on the prior year’s return if different from page 1. State the reason for the change (e.g. merger, name change, etc.) EIN Name Reason 0405-6100 Rev 01/01/24 - page 2 Form 2023 6100 EIN Name Page 3 SCHEDULE C – TAX PAYMENT RECORD Estimated Payments Date Amount Summary Date First Payment with extension Second Total estimated tax payments Third Overpayment from prior year Fourth Less: Quick Refund from Form 6230 Total estimated tax payments Amended return only: Amount ( ) Less: Overpayment previously credited to 2024 ( ) Less: Refund from original return and additional refunds ( ) Tax paid with original return and additional tax paid Total net payments to Schedule A, line 10 SCHEDULE D – ALASKA TAX COMPUTATION Tax Rate Table is contained in instructions 1. Alaska taxable income from Schedule A, line 3 . . . . . . . . . . . . . . . . . . . . 1 2. Tax. Use Tax Rate Table to compute tax. Enter here and on Schedule A, line 4 . . . . . . . . . . . 2 SCHEDULE E – OTHER TAXES 1a. Alternative Minimum Tax from federal Form 4626 . . . . . . . . . . . . . . . . . . . 1a 1b. Mutiply line 1a by 18% . . . . . . . . . . . . . . . . . . . . . . . . 1b 1c. Apportionment factor from Schedule I, line 14 . . . . . . . . . . . . . . . . . . . . 1c . . . . . . . . . . . . . . . . . . . . 1d 2a. Base Erosion and Anti-Abuse Tax (BEAT) from federal Form 8991 . . . . . . . . . . . . . . 2a 2b. Apportionment factor from Schedule I, line 14 . . . Multiply line 1b by line 1c . . . . 1d. 2c. Multiply line 2a by line 2b . . . . . . . . . . . . . . . . . . . . . . . . . 2b . . . . . . . . . . . . . . . . . . . . . . . . . 2c . . . . . 3. Add lines 1d and 2c . . . . . . . . . . . . . . . . . . . . 3 4. Personal Holding Company tax (see instructions) . . . . . . . . . . . . . . . . . . . 4 5. Tax on early cessation of operations - LNG storage facility . . . . . . . . . . . . . . . . . 5 6. Other taxes (see instructions) . . . . . . . . . . . . . . . . . . . . 6 7. Add lines 3-6. Enter here and on Schedule A, line 5 . . . . . . . . . . . . . . . . . . 7 . . . . . 0405-6100 Rev 01/01/24 - page 3 Form 2023 6100 EIN Page 4 Name SCHEDULE G – COMPUTATION OF ALASKA INCOME Combined Reporting 1. Federal taxable income (loss) (see instructions) . . . . . . . . 2a. Add: Federal taxable income (loss) of domestic corporations not included in line 1 . . . . . . 2a 2b. Add: Foreign corporations . . . 2b . . . . Additions . . . . . . . . . . . . . . . 2c. Federal taxable (income) loss of non-unitary corporations . . . . . . . . . . . . . 2c 2d. Intercompany eliminations (see instructions) . . . . . . . . . . . . . . 2d 2e. Total adjustments for combined reporting. Add lines 2a–2d . . . . . . . . . . . . . . . . . . . . . . . 3a . . . . . . . . . . 3b 3c. Net Section 1231 losses from federal Form 4797, line 11 . . . . . . . . . . . . 3c 3d. Intangible drilling and development costs expensed for federal purposes . . . . . . . . . 3d 3e. Percentage depletion deducted for federal purposes . . . . . . . . . . . . . . . 3e 3f. Federal depreciation . . . . . . . . . . . . . . . . 3f 3g. Expenses incurred to produce non-business income . . . . . . . . . . . . . . . 3g . expenditures. Enter amount from Form 6327, line 2 . 3h. Oil and gas service industry . . . . . . 3h 3i . . . . . . 1 2e . . . . . . . . . . . . . . . . . . . . . 3j. Total additions. Add lines 3a–3i . . . . . . . . . . . . . . . . . . . . . . . 3j 4. Total. Add lines 1, 2e and 3j . . . . . . . . . . . . . . . . . . . . . . . . 4 5a. Intangible drilling costs allowable . . . . . . . . . . . . . . . . . . . . 5a 5b. Cost depletion . . . . . . . . . . . . . . . . . . 3b. Federal charitable contributions from federal Form 1120, line 19 . 3i. Other (attach schedule) . Subtractions . . . . . . . . . . 3a. Taxes based on or measured by net income Alaska Items . . . . . . . . . . . . . . . . . . . . . . . . . . 5b 5c. Depreciation allowable . . . . . . . . . . . . . . . . . . . . . . . 5c 5d. Interest from obligations of the U.S. government . . . . . . . . . . . . . . . . 5d 5e 5e. Intercompany dividends . . . . . . . . . . . . . . . . . . . . . . . 5f. Section 78 gross-up dividends . . . . . . . . . . . . . . . . . . . . . 5f 5g. Federal Form 1120, line 8 capital gain income . . . . . . . . . . . . . . . . . 5g 5h. Non-recaptured Section 1231 losses from prior years from federal Form 4797, line 12 . . . . . 5h 5i 5i. Non-business income (attach schedule) . . . . . . . . . . . . . . . . . . 5j. Other (attach schedule) . . . . . . . . . . . . . . . . . . . . . 5k. Total subtractions. Add lines 5a–5j . . . . . . . . . . . . . . . . . . . . . . . . 5k 6. Apportionable business income (loss). Subtract line 5k from line 4 . . . . . . . . . . . . . 6 7. Apportionment factor from Schedule I, line 14 . 7 . . . 5j . . . . . . . . . . . . . . . 8. Income (loss) apportioned to Alaska. Multiply line 6 by line 7. . . . . . . . . . . . . . . 8 9. Non-business income (loss) net of expenses allocable to Alaska (attach schedule) . . . . . . . . 9 10a. Alaska capital and Section 1231 gain (loss) from Schedule J, line 20 . . . . . . . . . . 10a 10b. Alaska charitable contribution deduction from Schedule K, line 10 . . . . . . . . . . . 10b ( ) ) 10c. Alaska dividends-received deduction (see instructions) . . . . . . . . . . . . . . 10c ( 10d. Total Alaska items. Add lines 10a–10c . . . . . . . . . . . . . . . . . 10d (loss) before net operating loss. Add lines 8, 9, and 10d. Enter here and on 11. Alaska taxable income Schedule A, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 0405-6100 Rev 01/01/24 - page 4 Form 2023 6100 EIN Page 5 Name SCHEDULE I – APPORTIONMENT FACTOR Check all boxes that apply Taxpayer produces oil or gas in Alaska Taxpayer transports oil or gas in Alaska Attorney General’s opinion dated 10/20/99 applies (factor relief for certain taxpayers) 1. Property within Alaska A EIN C Property within Alaska B Name 1a Property 1b 1c 1d 1e Total of line 1 column C. . . . . . . . . . . . . . . . . . 2 . . . . . . . . . . . . . . . . . . 3 4. Property factor. Divide line 2 by line 3 . . . . . . . . . . . . . . 4 2. 3. Property everywhere Oil and Gas Transportation Companies only, skip lines 5–8. Go to line 9. 5. Extraction within Alaska A EIN C Extraction within Alaska B Name 5a Extraction 5b 5c 5d 5e 6. Total of line 5 column C. . . . . . . . . . . . . . . . . . 6 7. Extraction everywhere . . . . . . . . . . . . . . . . . . 7 8. Extraction factor. Divide line 6 by line 7 . . . . . . . . . . . . . 8 Oil and Gas Producing Companies only, skip lines 9–12. Go to line 13 9. Sales within Alaska A EIN C Sales within Alaska B Name 9a 9b Sales 9c 9d 9e . . . . . . . . . . . . . . . . . 10 . . . . . . . . . . . . . . . . . 11 12. Sales factor. Divide line 10 by line 11 . . . . . . . . . . . . . . 12 13. Add lines 4, 8, and 12 . . . . . . . . . . . . . . 13 14. Apportionment factor. Divide line 13 by 3, or 2, as applicable . . . . . . . 14 10. . C. Total of line 9 column 11. Sales everywhere . . . . . . 0405-6100 Rev 01/01/24 - page 5 Form 2023 6100 EIN Page 6 Name SCHEDULE J – ALASKA CAPITAL AND SECTION 1231 GAINS AND LOSSES A Combined Section 1231 Gains and Losses 1. Current Section 1231 gains and (losses). If a loss, enter here and on line 19 . . . . . . . . . . . . . . . . . 1 B AK Factor 2. Alaska net non-recaptured Section 1231 losses from prior years. Enter as a positive number . . 3. If line 1C is a gain, subtract line 2 from line 1C, but not less than zero. Enter here and on line 15 . 4. If line 1C is a gain, enter the lesser of line 1C or line 2 here and on line 19, otherwise enter zero . C Alaska Gain or (Loss) . . . . . . . . 3 . . . . 4 . 9. Alaska capital loss carryover utilized (_______________) carryback utilized (_______________). Total . . . . . 8 2 Short-Term Capital Gains and Losses – STCG/(L) 5. Total current STCG/(L) . . . . . . . . . . . . 5 6. Non-business STCG/(L) . . . . . . . . . . . 6 . . . 7 . . . 7. Apportionable STCG/(L). Subtract line 6 from line 5 8. Non-business STCG/(L) allocable to Alaska . 10. Net STCG/(L). Add lines 7C, 8, and 9 . . . . . . . . . . . . . . . . . . . . . . . 9 ( . . . . . . . . . . . . 10 ) Long-Term Capital Gains and Losses – LTCG/(L) 11. Total current LTCG/(L) . . . . . . . . . . . . . 11 12. Non-business LTCG/(L) . . . . . . . . . . . . . 12 13. Apportionable LTCG/(L). Subtract line 12 from line 11 . . . . 13 . . . . . . . . . . . . . . . . . . . . 14 . . . . . . . . . . . . . . . . . . . . . 15 16. Net LTCG/(L). Add lines 13C, 14, and 15 . . . . . . . . . . . . . . . . . . . . . 16 17. Excess net short-term capital gain, line 10, over net long-term capital loss, line 16 . . . . . . . . . . . . . . . . 17 18. Excess net long-term capital gain, line 16, over net short-term capital loss, line 10 . . 19. If line 1C is a loss, enter here, otherwise enter the amount from line 4 . . . . . . . . . . . . . 19 . . . . . . . . . . . . . 20 14. Non-business LTCG/(L) allocable to Alaska 15. Enter amount from line 3 . . . . Summary 20. Add lines 17–19. Enter here and on Schedule G, line 10a . . . 18 SCHEDULE K – CHARITABLE CONTRIBUTION DEDUCTION 1. Current charitable contributions . . . . . . . . . . . . . . . . . . 1 2. Education credit contributions from Form 6310, line 3 . . . . . . . . . . . . . . . . . 2 3. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . 3 4. Apportionment factor from Schedule I, line 14 . . . . . . . . . . . . . . . . . . . 4 5. Current Alaska charitable contributions. Multiply line 3 by line 4 . . . . . . . . . . . . . . 5 6. Alaska charitable contribution carryover from Form 6385, line 18 . . . . . . . . . . . . . . 6 7. Add lines 5–6. . . . . . . . . . . . . . 7 8. Taxable income for deduction limitation purposes (see instructions) . . . . . . . . . . . . . 8 9. Multiply line 8 by 10% . . . . . . . . . . . . . 9 10. Alaska charitable contribution deduction. Enter the lesser of line 7 or line 9 here and on Schedule G, line 10b . 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0405-6100 Rev 01/01/24 - page 6 Form EIN 2023 6100 Page 7 Name SCHEDULE L – ALASKA DIVIDENDS-RECEIVED DEDUCTION (DRD) . . . . . . . . . . . . . . . . . 2a. Intercompany dividends from Schedule G, line 5e . . . . . . . . . . . . . . . . . 2a 2b. Section 78 gross-up dividends from Schedule G, line 5f . . . . . . . . . . . . . . . 2b 2c. Dividends subtracted on Schedule G, line 5i as non-business income . . . . . . . . . . . 2c 2d. Total dividends not eligible for DRD. Add lines 2a–2c . Not Eligible 1. Dividend income included in combined income. 1 . . . . . . . . . . . . . . . 2d 3. Total dividends eligible for DRD. Subtract line 2d from line 1 . . . . . . . . . . . . . . . 3 4. Apportionment factor from Schedule I, line 14 . . . . . . . . . . . . . . . . . . . 4 5. Apportioned dividends. Multiply line 3 by line 4. . . . . . . . . . . . . . . . . . . 5 6. Dividends allocable to Alaska included on Schedule G, line 9 . . . . . . . . . . . . . . . 6 . . . . . . . . . . . . . . . 7 . 7. Total dividends included in taxable income. Add lines 5–6 A Apportioned Dividends DRD . B Percentage 8a. Dividends qualifying for 100% deduction . . . . . . 8a 100% 8b. Dividends qualifying for 65% deduction . . . . . . . 8b 65% 8c. Dividends qualifying for 50% deduction . . . . . . . 8c 50% 8d. Dividends qualifying for 26.7% deduction . . . . . . 8d 26.7% 8e. Dividends qualifying for 23.3% deduction . . . . . . 8e 23.3% 8f. Other, if applicable. Enter % in column B . . . . . . 8f 9. Tentative dividends-received deduction. Add lines 8a–8f, column C (see instructions) . . . . . . . . C DRD (A times B) 9 0405-6100 Rev 01/01/24 - page 7
Form 6100
More about the Alaska Form 6100 Corporate Income Tax Tax Return TY 2023
We last updated the Oil and Gas Corporation Net Income Tax Return in February 2024, so this is the latest version of Form 6100, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 6100 directly from TaxFormFinder. You can print other Alaska tax forms here.
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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 6100.
| Form Code | Form Name |
|---|---|
| Form 6100i | Form 6100 (Formerly Form 650) and Form 6150 (Filed Under 15 AAC 20.241 (c)) Alaska Oil and Gas Corporation Net Income Tax Return Instructions |
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 6100 from the Department of Revenue in February 2024.
Form 6100 is an Alaska Corporate Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.
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 6100
We have a total of ten past-year versions of Form 6100 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2013 Form 6100
6100
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