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Alaska Partnership Information Return
Extracted from PDF file 2023-alaska-form-6900.pdf, last modified July 2023Partnership Information Return
Alaska Partnership Information Return Form For the calendar year 2023 or the taxable year beginning ____________, 2023, and ending ____________, _______ 6900 EIN Contact Person Name Title check if new address Mailing Address City State 2023 Contact Email Address Zip Code Contact Telephone Number Contact Fax Number Return Information (check applicable boxes) Final Alaska return Federal extension is in effect Partnership agreement contains Section 704 provisions Amended return Oil and gas tax partnership Public Law 86-272 applies If amended return box above is checked, then check the following box, if applicable: Amended return to report IRS audit change Name and EIN on the prior year’s return if different from above. State the reason for the name change. EIN Name Reason Other Information (see instructions) 1. Requirements to file Alaska partnership return: a. Does the partnership have income derived from sources in Alaska? . . . . . . . . . . . . . yes no b. Does the partnership have assets within Alaska? . . . . . . . . . . . . . yes no Does this partnership own an interest in a lower-tier partnership that is required to file an Alaska partnership return? (Attach Form 6900, Schedule K-1) . . . . . . . . . . . . . . . . . . . . yes no c. . . . . . If you answered no to questions a, b, and c, STOP: You are not required to file this return. d. Does the partnership have partners that are other than natural persons or those effectively treated as natural persons? (see instructions) . . . . . . . . . . . . . . . . . . . . . . yes no . . . yes no f. If you answered yes to question e, does the partnership meet the exception under IRC §7704(c) to be treated as a partnership? . . . . . . . . . . . . . . . . . . . . . . . . . yes no If you answered no to question d, STOP: You are not required to file this return. e. Is the partnership a “publicly traded partnership”? . . . . . . . . . . . . . . . If you answered no to question f, STOP: You are not required to file this return (see instructions). 2. Does the partnership engage in production or transportation of oil or gas in Alaska? . . . . . . . . . . yes no 3. Does the partnership own any foreign corporations? (attach schedule) . . . . . . . . . . yes no 4. If you answered yes to question 3, are any of the foreign corporations a “tax haven corporation” as defined in 15 AAC 20.900(b)(4)? (see instructions) . . . . . . . . . . . . . . . . . . . . . . . yes . yes no 5. . . . . Does the partnership have an interest in any foreign partnerships? (attach schedule) . . . . 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 no Zip Code 0405-6900 Rev 01/01/24 - page 1 Alaska Partnership Information Return Form 6900 2023 EIN Page 2 Name SCHEDULE A A Total Income/Expense Items Subject to Alaska Modification 1. Taxes based on or measured by net income . . . . . . 1 various 2. Interest income from obligations of the United States . . . . 2 various 3. Oil and gas service industry expenditures . . . . . . . . . . 3 various . . . . . . . . . . . . . 4 various 5a. Property within Alaska . . . . . . . . . . . . . 5a various . . . . . . . . . . . . . 5b various 6a. Sales in Alaska (excluding tariffs) . . . . . . . . . . 6a various 6b. Sales everywhere (excluding tariffs) . . . . . . . . . 6b various 4. Reserved . . B Percentage (see instructions) C Distributable Portion (A times B) Apportionment Data 5b. Property everywhere If you answered yes to question 2 on page 1, then skip line 7a and 7b and go to line 8a 7a. Payroll in Alaska . . . . . . . . . . . . . . . 7a various 7b. Payroll everywhere . . . . . . . . . . . . . . 7b various 8a. Tariffs in Alaska (including intercompany) . . . . . . . . 8a various 8b. Tariffs everywhere (including intercompany) . . . . . . . 8b various 9a. Cumulative intangible drilling costs in Alaska . . . . . . . 9a various 9b. Cumulative intangible drilling costs everywhere . . . . . . 9b various 10a. Number of barrels of oil or NGLs produced in Alaska . . . . 10a various 10b. Number of barrels of oil or NGLs produced everywhere . . . . 10b various 11a. One-sixth the number of Mcf of gas produced in Alaska . . . . 11a various 11b. One-sixth the number of Mcf of gas produced everywhere . . . 11b various Alaska Credit-Related Items 12. Alternative tax credit for oil and gas exploration . . . . . . 12 various 13. Reserved . . . . . . 13 various . . . 14 various . . . . . . . . . . . 14. Qualified oil and gas service industry expenditure credit 15. Exploration incentive credit – mining . . . . . . . . . 15 various 16. Veteran employment tax credit . . . . . . . . . . . 16 various 17. Reserved . . . . . . . . . . . 17 various 18. Education credit contributions – qualified deductions under IRC Section 170 . . . . . . . . . . . . . . . . 18 various 19. Reserved . . . 19 various 20. In-state manufacture of urea, ammonia or GTL products credit . . 20 various 21. Recapture of LNG or gas storage facility tax credit . . 21 various . . . . . . . . . . . . . . . . . . . . . . . 0405-6900 Rev 01/01/24 - page 2 Alaska Partnership Information Return Form EIN 6900 2023 Page 3 Name Partners that are treated as corporations or partnerships for federal tax purposes A Name of Partner B Percentage Owned 1. C EIN D Entity Code Special Allocation SCHEDULE B E various various various various various various various various various various 2. Total percentage owned by partners that are treated as corporations or partnerships for federal tax purposes. Add line(s) 1, column B. . . . . . . . . . . . Partners that are natural persons or are effectively treated as natural persons A Name of Partner B Percentage Owned Special Allocation C 3. 4. Total percentage owned by partners that are natural persons or are effectively treated as natural persons. Add line(s) 3, column B . . . . . . . . . . . . . . . . . . . . . . . . The sum of lines 2 and 4 must equal 100%, unless “various” or “special allocation” is checked 0405-6900 Rev 01/01/24 - page 3 Alaska Partnership Information Return – Schedule K–1 Form For the calendar year 2023 or the taxable year beginning ____________, 2023, and ending ____________, _______ 6900 Information About the Partner Information About the Partnership EIN EIN Name Name Mailing Address Mailing Address City State 2023 Zip Code City State Zip Code Information for Partner (check applicable boxes) Amended Alaska Schedule K-1 Partnership owns foreign corporation(s) Final Alaska Schedule K-1 Partnership owns tax haven corporation(s) Partnership is engaged in production or transportation of oil or gas in Alaska Public Law 86-272 applies If amended return box above is checked, then check the following box, if applicable: Amended Schedule K-1 to report IRS audit change Partner’s Share of Current Year Items Income/Expense Items Subject to Alaska Modifications . . . . . . . . . . . . . . . . . . 1 2. Interest income from obligations of the United States . . . . . . . . . . . . . . . . . . 2 1. Taxes based on or measured by net income 3. Oil and gas service industry expenditures . 4. Reserved . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5a. Property within Alaska . . . . . . . . . . . . . . . . . . . . . . . . . . 5a 5b. Property everywhere . . . . . . . . . . . . . . . . . . . . . . . . . . . 5b 6a. Sales in Alaska (excluding tariffs) . . . . . . . . . . . . . . . . . . . . . . . 6a 6b. Sales everywhere (excluding tariffs) . 7a. Payroll in Alaska . . . 3 Apportionment Data . . . . . . . . . . . . . . . . . . . . . . 6b . . . . . . . . . . . . . . . . . . . . . . . . . . . 7a . . . . . . . 8a. Tariffs in Alaska (including intercompany) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7b 8b. Tariffs everywhere (including intercompany) . . . . . . . . . . . . . . . . . . . . 8b 9a. Cumulative intangible drilling costs in Alaska . . . . . . . . . . . . . . . . . . . . 9a 9b. Cumulative intangible drilling costs everywhere . . . . . . . . . . . . . . . . . . . 9b 10a. Number of barrels of oil or NGLs produced in Alaska . . . . . . . . . . . . . . . . . . 10a 10b. Number of barrels of oil or NGLs produced everywhere . 11a. One-sixth the number of Mcf of gas produced in Alaska . . . . . . . . . . . . . . . . . 10b . . . . . . . . . . . . . . . . 11a 11b. One-sixth the number of Mcf of gas produced everywhere . . . . . . . . . . . . . . . . 11b 7b. Payroll everywhere Alaska Credit-Related Items 8a 12. Alternative tax credit for oil and gas exploration . . . . . . . . . . . . . . . . . . . 12 13. Reserved . . . . . . . . . . . . . . . . . . . . 13 14. Qualified oil and gas service industry expenditure credit . . . . . . . . . . . . . . . . . 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. Education credit contributions – qualified deductions under IRC Section 170 . 19. Reserved . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. Exploration incentive credit – mining 16. Veteran employment tax credit . . 17. Reserved . . . . . . . . 20. In-state manufacture of urea, ammonia or GTL products credit . 21. Recapture of LNG or gas storage facility tax credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 16 17 18 19 20 21 0405-6900 Rev 01/01/24 - page 4
Form 6900
More about the Alaska Form 6900 Corporate Income Tax Tax Return TY 2023
We last updated the Partnership Information Return in January 2024, so this is the latest version of Form 6900, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 6900 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 6900.
| Form Code | Form Name |
|---|---|
| Form 6900i | Partnership Information 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 6900 from the Department of Revenue in January 2024.
Form 6900 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 6900
We have a total of three past-year versions of Form 6900 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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