Alaska does not impose an individual income tax: no return, no rate, no withholding, no estimated payments

# Summary

Alaska does not impose an individual income tax, also called a personal income tax. For tax year 2025 there is no Alaska individual income tax return and no individual filing form of any kind.

Because the tax does not exist, none of its usual attributes exist either. There is no individual income tax rate or rate schedule, no standard deduction, no personal exemption, no itemized deduction rules, no filing status, no filing threshold, no individual due date or extension, no individual estimated tax regime, no state withholding on wages, no resident credit for taxes paid to other states, and no part-year or nonresident individual return.

This is a statement of law, not an absence of ingested material. AS 43.20.012(a) provides that the tax imposed by the Alaska Net Income Tax Act "does not apply to (1) an individual; (2) a fiduciary." That provision is in force for 2025.

One narrow exception exists, described below: under AS 43.20.012(b) a resident individual may voluntarily file a return solely to claim the credit allowed by AS 43.20.013. That is a credit claim, not an income tax return, and it creates no filing obligation for anyone.

# Individual filing form — there is none

There is no Alaska individual income tax form. Alaska has no equivalent of federal Form 1040, and the Alaska Department of Revenue Tax Division publishes no individual income tax return, no individual instruction booklet, no individual estimated tax voucher, and no individual extension form.

The Tax Division's income tax forms are entity forms: Form 6000, the Alaska Corporation Net Income Tax Return, and Form 6900, the Alaska Partnership Information Return. Neither is filed by an individual in an individual capacity. An individual who is a partner in a partnership receives Form 6900, Schedule K-1 from the partnership, but files no Alaska return in response to it.

If a system expects an individual filing form for Alaska, the correct answer is that none exists, and the reason is that the tax itself does not exist.

# No wage withholding and no individual estimated tax

An employer with employees in Alaska withholds no Alaska income tax from wages, because there is no Alaska income tax on the employee against which to withhold. Alaska issues no state withholding certificate, no withholding tables, and no employer income tax reconciliation return. (Alaska employers do have unemployment insurance contribution obligations administered by the Department of Labor and Workforce Development, which are not income tax and are outside this corpus.)

Individuals make no Alaska estimated tax payments. The administrative rules that once supported individual withholding and payment were repealed along with the tax: 15 AAC 20, article 1 is still captioned "Individual Net Income Tax and Withholding," but every rule in it is repealed, including 15 AAC 20.020 (returns and payment of tax), 15 AAC 20.030 (amount of withholding), 15 AAC 20.060 (employer deposit requirements), and the 1979 and 1980 close-out filing rules at 15 AAC 20.042 through .046.

# When the individual tax was repealed

Alaska taxed individual income until 1980. The repeal is visible on the face of the statutes:

• AS 43.20.010, "Tax on individuals, fiduciaries, and corporations," now reads in full: [Repealed, § 13 ch 70 SLA 1975.]
• AS 43.20.011 is now titled "Tax on corporations." Subsections (a) through (d) — the individual brackets — each read [Repealed, § 10 ch 1 SSSLA 1980.] Only subsection (e), the corporate rate schedule, survives.
• AS 43.20.033 and 43.20.035, "Taxable income of fiduciaries, nonresidents, and part-year residents," were repealed by § 10 ch 1 SSSLA 1980.

The operative repeal is chapter 1 of the 1980 Second Special Session Laws of Alaska. No Alaska individual income tax has applied to any tax year since.

# The Permanent Fund Dividend

The Alaska Permanent Fund Dividend, the PFD, is the annual distribution paid to eligible Alaska residents under AS 43.23. It is administered by the Department of Revenue, and eligibility is governed by AS 43.23.005.

The PFD is not subject to Alaska income tax, because Alaska imposes no individual income tax at all. There is no Alaska return on which a resident reports it.

The PFD is, however, includible in federal gross income and is reported on the recipient's federal return; the Department of Revenue issues federal information reporting for it. A child's PFD may raise federal considerations of its own. None of that is affected by the absence of an Alaska individual income tax, and none of it creates an Alaska filing obligation.

# The one exception — a voluntary credit claim under AS 43.20.012(b)

AS 43.20.012(b) provides: "An individual may file a return under this chapter in order to receive a tax credit under AS 43.20.013."

AS 43.20.013, "Individual tax credits," allows a resident individual a credit not exceeding $100 for contributions made in a calendar year to a political campaign for specified federal, state, judicial, or municipal offices in Alaska, to a group seeking to influence an Alaska ballot proposition, or for dues paid to a nonprofit organized primarily to influence elections. Subsection (c) directs that the commissioner "shall pay the amount of a tax credit allowed by this section to a resident individual who makes a return as provided in AS 43.20.012," paid in the manner provided for refunds — and adds that "payment may not be made without an appropriation for that purpose."

Three points follow:

• Filing is permissive ("may"), never required. No individual owes Alaska income tax, so no individual can be delinquent for failing to file.
• The return is a vehicle for claiming a credit, not a computation of income tax. There is no taxable income, rate, or liability to report on it.
• Payment depends on a legislative appropriation. Confirm the current appropriation and the Department of Revenue's current procedure before advising a client to file.

# What Alaska does impose

The absence of an individual income tax is not an absence of Alaska tax exposure:

• Corporate net income tax. AS 43.20.011(e) imposes a graduated tax on every corporation's taxable income derived from sources in the state, topping out at $10,830 plus 9.4 percent of income over $222,000. Alaska adopts the Internal Revenue Code by reference under AS 43.20.021. See Form 6000 and its instructions.
• Partnership information return. A partnership with a corporate or partnership partner files Form 6900. See the separate determination on pass-through entity regimes.
• Business license fee. AS 43.70.020 requires a license to engage in business in the state, and AS 43.70.030(a) sets the fee at $50 a year.
• Other Title 43 taxes. Oil and gas production and property taxes, fisheries business and landing taxes, mining license tax, motor fuel, tobacco, marijuana, alcoholic beverage, and vehicle rental taxes are all imposed and are in this library.
• Local taxes. Alaska levies no statewide sales tax, but municipalities and boroughs impose their own sales and property taxes under Title 29, which is outside this corpus. Local obligations must be checked with the municipality.

# Coverage and verification

This determination covers tax year 2025 and was verified on 2026-08-18 against Alaska Statutes Title 43 and Alaska Administrative Code Title 15 as published by the Alaska Legislative Affairs Agency, and against the Alaska Department of Revenue's 2025 Form 6000 and Form 6900 instruction booklets — all four sources ingested in this library.

Every authority cited resolves to a section in this library, so the underlying text can be read rather than taken on trust. No Alaska Department of Revenue individual income tax form is cited because none exists.