Form 6000: Notice of Intent to Claim
Form 6000 is the specific Alaska filing used to claim the Education Tax Credit. While not a direct R&D credit, it is the primary tax vehicle for R&D-focused companies to offset state tax liability by funding university research and vocational training.
Strategic Context
Alaska does not currently possess a standalone "R&D Tax Credit" statute similar to Federal Form 6765. Instead, the state incentivizes Research and Development indirectly through the Education Tax Credit (AS 43.20.014).
Form 6000 is the official notification mechanism. Corporations utilizing this form channel funds into the University of Alaska system or qualified vocational centers. For an R&D firm, this creates a "double bottom line":
- ➤ Talent Pipeline: Funding specific STEM departments to train future employees.
- ➤ Tax Efficiency: Generating a tax credit that reduces Alaska Corporate Income Tax liability (ACIT).
How It Works (The "Nexus")
Key Parameters
This section details the specific mechanics of the credit utilization. Unlike a standard deduction which lowers taxable income, the Form 6000 credit is a dollar-for-dollar reduction of tax liability, making it highly valuable for profitable R&D firms.
The "Floor and Cap" Structure
The Alaska Education Tax Credit has evolved significantly. Historically, it offered tiers (e.g., 100% of the first $100k). Current statutes generally adhere to a structure designed to encourage substantial giving while capping state revenue loss.
- Base Calculation: Typically 50% of contributions up to $100,000.
- Secondary Tier: 100% of contributions between $100,000 and $300,000.
- Upper Tier: 50% of contributions exceeding $300,000.
*Note: Legislative sessions frequently adjust these tiers. Form 6000 instructions for the specific tax year must be consulted. The tiers above represent a common structural example for planning purposes.
Credit Efficiency Curve
Marginal Credit Return per Dollar Contributed
Example Case: Arctic BioTech Inc.
Scenario: Arctic BioTech has an Alaska Corporate Income Tax liability of $250,000. They wish to support the UAF Biology Department.
Action: They donate $100,000 to the university for equipment.
Form 6000 Filing: They file Form 6000 to notice the claim.
Result: Assuming a 50% credit rate, they receive a $50,000 tax credit.
Net Impact: Cost of donation = $100k. Tax Savings = $50k. Federal Deduction (approx 21%) = $21k.
Real Cost of Donation: ~$29,000.
Interactive Credit Modeler
Use this tool to estimate the impact of a charitable contribution to an Alaska educational institution on your tax liability. This simulates the Form 6000 logic.
Cost vs. Benefit Breakdown
Legislative Reference Library
Official guidance and statutes regarding Form 6000 and the Education Credit.
(a) A taxpayer is allowed a credit against the tax due under this chapter for cash contributions accepted for
- Direct instruction, research, and educational support purposes...
- To a qualified postsecondary institution in the state...
Relevance: This is the enabling statute for Form 6000. It defines "qualified investment" which R&D companies typically leverage via university partnerships.
To claim the credit allowed by AS 43.20.014, a taxpayer must file Form 6000 (Notice of Intent to Claim Education Tax Credit) with the department. The form must be filed on or before the due date of the return.
Guidance Note: Failure to file Form 6000 timely may result in the denial of the credit, even if the contribution was valid.
Alaska adopts the Internal Revenue Code (IRC) by reference. Therefore, R&D expenses calculated on Federal Form 6765 reduce federal taxable income, which flows through to the Alaska return (Form 6000/611). However, the Education Credit (Form 6000) is separate and additional, applying directly against the calculated state tax liability.
The Role of Alaska Form 6000 in R&D Tax Credit Compliance: An Expert Analysis
Alaska Form 6000 is the state’s official Corporation Net Income Tax Return, serving as the main corporate filing document against which all final tax liabilities and credits are settled. The Alaska R&D Tax Credit is claimed by filing supporting Form 6390 alongside Form 6000, and is calculated as 18% of the allowed federal R&D tax credit apportioned to Alaska.
The state of Alaska utilizes a streamlined, federal-based approach to incentivize innovation and technological growth within its economy.1 This is a state-level credit offered in addition to the federal Research and Development (R&D) credit, allowing businesses with qualifying expenditures to reduce both their federal and state tax liabilities.1 Alaska’s strategic reliance on the federal framework simplifies compliance but introduces specific requirements, most notably the mandatory use of Alaska Form 6390—the “Alaska Federal-Based Credits” schedule—which must accompany the primary tax return, Form 6000, to validate the claim. Navigating this compliance ecosystem is paramount for corporate tax departments seeking to leverage this significant state tax benefit.
I. The Alaska R&D Tax Credit: Statutory Foundation and Eligibility
The Alaska R&D Tax Credit is rooted in state legislation designed to support business investment in research by reducing the Alaska Corporation Net Income Tax liability.
1.1. Legislative Basis: AS 43.20.021 and the 18% Derivation
The legal authority for the credit is established in the Alaska Statutes (AS), specifically Title 43 (Revenue and Taxation).
The core calculation is determined by Alaska Statute AS 43.20.021(d), which mandates that where a credit allowed under the Internal Revenue Code (IRC) is also allowed in computing Alaska income tax, the credit is strictly limited to 18 percent of the amount of credit determined for federal income tax purposes which is attributable to Alaska.1
The Alaska credit is purely derivative and passive. An entity cannot claim the Alaska credit unless it has successfully calculated and claimed an allowed federal R&D credit, typically using Federal Form 6765 (Credit for Increasing Research Activities) and subsequent reporting on Federal Form 3800 (General Business Credit).5
This strict use of the federal calculation and the direct 18% link, coupled with the allowance for research conducted outside the physical borders of Alaska 1, reflects a distinct policy goal. Alaska prioritizes minimizing the compliance burden for multi-state corporations already subject to Alaska corporate tax. This approach makes the Alaska R&D credit an easily quantifiable, “add-on” benefit, primarily aimed at retaining the tax base of corporations with an economic presence in the state, such as energy or extraction companies, even if their R&D operations are centralized elsewhere. Taxpayers, who are generally adverse to state-specific modifications that require parallel accounting systems, find Alaska’s approach highly favorable.
1.2. Adoption of Federal Research Standards (IRC § 41)
Alaska fully incorporates the definitions and eligibility requirements established under IRC § 41 for determining Qualified Research Activities (QRAs) and Qualified Research Expenses (QREs).6
1.2.1. Defining Qualified Research Expenses
QREs are defined as the sum of in-house research expenses and contract research expenses.7 In-house research expenses specifically include:
- Wages paid or incurred to an employee for qualified services performed.7
- Amounts paid or incurred for supplies used in the conduct of qualified research.7
- Amounts paid or incurred for the right to use computers in the conduct of qualified research.7
1.2.2. The Four-Part Qualification Test
Any activity claiming QREs must satisfy the federal four-part test for Qualified Research 1:
- Permitted Purpose: The activity must be intended to develop or improve a product, process, software, formula, or technique.1
- Technological in Nature: The activity must rely on principles of engineering, physical sciences, biological sciences, or computer science.8
- Elimination of Uncertainty: The research must attempt to resolve a technological uncertainty concerning the business component’s capability, design, or appropriate methodology.1
- Process of Experimentation: A systematic process must be employed, involving trial and error or testing hypotheses to evaluate one or more alternatives.1
A key compliance consideration for any corporation is the direct dependency of the Alaska credit amount on the “allowed federal R&D tax credit”.1 If an IRS examination results in a reduction of the federal QREs or rejection of certain activities under the four-part test, it mandates a corresponding proportional reduction in the Alaska credit (18% of the new, lower apportioned federal amount). This means the Alaska credit inherits the full audit risk and administrative burden of the federal claim, requiring taxpayers to proactively track federal adjustments and file amended Form 6000 and Form 6390 returns with the Alaska Department of Revenue (DOR).
II. Alaska Department of Revenue (DOR) Compliance: The Form Workflow
Claiming the Alaska R&D credit requires the precise interaction of the primary corporate tax return (Form 6000) and the mandatory credit calculation schedule (Form 6390).
2.1. Form 6000: The Corporate Filing Anchor
Form 6000, titled the Alaska Corporation Net Income Tax Return, serves as the core reporting vehicle for corporate taxpayers.9
- Filing Scope: Form 6000 is used by C-Corporations to calculate Alaska taxable income, apply the state’s corporate tax rate, and summarize the final tax liability on Schedule A.9 Even S-Corporations doing business in Alaska are required to file Form 6000 (Page 1 only) to satisfy their filing requirement, though Alaska generally does not tax pass-through items of income.10 However, if corporate-level taxes, such as the tax on built-in gains or excess net passive income, are imposed (calculated at the highest marginal rate of 9.4%), the tax must be reported on Form 6000, Schedule E, line 6, along with supporting schedules.10 Similarly, Publicly Traded Partnerships (PTPs) are generally taxed as corporations and must file Form 6000.10
- Deadline: Alaska mandates that corporations file and pay corporate income taxes 30 days after the federal deadline.11 For calendar year corporations, the filing deadline is typically May 15th of the following year. The completed Form 6000 must include a copy of the federal tax return and all required state schedules.11
2.2. Form 6390: The Mandatory Credit Calculation Schedule
The Alaska R&D credit is not calculated directly on Form 6000 but on Form 6390, Alaska Federal-Based Credits.5 The DOR requires Form 6390 to be filed whenever federal-based credits are claimed on Form 6000, 6100, or 6150.4
This form’s primary function is to “order and limit federal-based credits, on an as-if Alaska basis”.4 It is the sole document used to formally calculate the allowable 18% R&D credit amount, applying the necessary apportionment and determining its subsequent utilization against the state’s regular and alternative minimum tax (AMT) liability.12
2.3. Apportionment and the 18% Limitation Mechanics
The calculation workflow on Form 6390 ensures that the R&D credit benefit is proportional to the corporation’s economic activity in Alaska, measured by the state’s apportionment factor. The form guides taxpayers through the following sequence (Form 6390, Part I):
- Determine Applicable Federal Credit: The total federal general business credit from non-passive activity (derived from federal Form 3800) is entered and adjusted for any federal credits that are not allowed for Alaska purposes.12
- Apply Apportionment Factor: The result (Total current federal general business credit applicable to Alaska, Line 5) is multiplied by the Alaska apportionment factor (Line 6). Line 7 yields the apportioned federal credit—the amount attributable to Alaska.12
- Apply 18% Limitation: The apportioned federal credit (Line 7) is then multiplied by 18% (0.18). This result (Line 8) is the Total current apportioned general business credit generated for the current tax year.4
The sequential application of the apportionment factor before the 18% limit is a critical policy choice. This calculation structure means that the realized value of the Alaska R&D credit is highly sensitive to the corporation’s in-state apportionment factor. A large multinational firm that performs extensive R&D but has a relatively modest Alaska factor (e.g., 5%) will see a substantial federal credit amount severely diminished before the 18% state rate is even applied. The state is strategically subsidizing R&D activities only insofar as they relate to the revenue-generating tax base within Alaska, necessitating accurate calculation of the Alaska apportionment factor for optimal credit realization.
III. Utilization, Limitations, and Carryover Guidance
After the allowable credit is calculated on Form 6390, its application against the final tax liability reported on Form 6000 is subject to strict rules set forth by the DOR regarding priority and carryover.
3.1. Credit Utilization Priority
Alaska imposes a mandatory credit utilization ordering rule, detailed in the instructions for Form 6390 (Part II).12 This rule prioritizes the use of state-specific incentives over federal-based credits, including the R&D credit.
- Ordering Sequence: Federal-based credits may offset Alaska regular or alternative minimum tax (AMT) only after all available Alaska incentive credits have been applied.4
- Form 6390 Mechanics: Form 6390 requires the subtraction of “Alaska incentive credits allowed” from both the Alaska regular tax (Lines 12a through 12c) and the Net Alaska alternative minimum tax (Lines 13a through 13c).12 The R&D credit can only be applied against the remaining tax liability on Line 14 (Net Alaska income tax).
This priority rule is designed to maximize the efficacy of Alaska’s homegrown, targeted economic development incentives. By placing federal-based credits in a secondary position, the state ensures that its most powerful budgetary tools receive full benefit before allowing tax reductions based on federal conformity. This utilization hierarchy must be factored into financial modeling, as significant utilization of other Alaska incentive credits may push the R&D credit into a carryforward position, delaying its cash flow benefit.
3.2. Carryback and Carryforward Provisions
The R&D credit is non-refundable but offers substantial long-term value through its carryover provisions.1
- Non-Refundability and Non-Transferability: The Alaska R&D credit is strictly non-refundable; unused amounts cannot be converted to a cash refund.1 Furthermore, it is non-transferable and cannot be sold to other taxpayers.6
- Carryover Period: Unused portions of the federal-based credits follow the federal standard (IRC § 39), allowing them to be carried back one year and carried forward for up to 20 years.1 This extensive period is crucial for sustaining the progress of long-term R&D projects.
- Compliance Documentation: The DOR mandates a rigorous system for tracking carryovers. Taxpayers must attach a detailed schedule to Form 6390 (Lines 9 and 10), itemizing the applicable credits by the year they were generated and the year they were used.4 This requirement effectively transforms Form 6390 documentation into a long-term audit trail spanning two decades, which is essential for audit defense and verification of the remaining credit asset.
IV. Case Study: Calculation and Utilization Example
This example illustrates the necessary steps required to calculate and apply the Alaska R&D credit, incorporating apportionment and the 18% statutory limit on Form 6390.
4.1. Hypothetical Profile and Calculation
Company: Aurora Tech Corp. (Alaska C-Corporation)
R&D Activity: Development of advanced environmental sensor technology.
Assumptions: Federal R&D Credit calculated at 10% of QREs. Alaska Apportionment Factor is $0.10$ (10%).
The calculation proceeds by first determining the federal credit, then apportioning it to Alaska, and finally applying the statutory 18% limitation:
Table: Multi-Year Calculation of the Alaska R&D Tax Credit (18% Limitation)
| Tax Year | A. Federal QREs | B. Federal R&D Credit (10% of A) | C. AK Apportioned Credit (10% of B) | D. Alaska R&D Credit (18% of C) | DOR Compliance Step |
| 2023 | $500,000 | $50,000 | $5,000 | $900 | Line 8, Form 6390 |
| 2024 | $1,000,000 | $100,000 | $10,000 | $1,800 | Line 8, Form 6390 |
| 2025 | $1,500,000 | $150,000 | $15,000 | $2,700 | Line 8, Form 6390 |
| Total | $3,000,000 | $300,000 | $30,000 | $5,400 | Total Current Year Credit Generated |
The calculation shows that despite generating $300,000 in federal credits, only $30,000 is attributed to Alaska via apportionment. Applying the 18% statutory limit to the attributed amount results in a total available current-year Alaska R&D tax credit of $5,400.
4.2. Application and Utilization Modeling (Tax Year 2025)
Aurora Tech Corp. has a current Alaska R&D credit of $2,700 in 2025. This credit must be utilized according to the utilization priority detailed on Form 6390.
Tax Liability Assumptions (2025):
- Alaska Regular Tax Liability (Line 12a): $1,000
- Alaska Incentive Credits (non-R&D) (Line 12b): $600
- Net Alaska Alternative Minimum Tax (AMT) (Line 13a): $1,500
- Total R&D Credit Available for use (Current Year, Line 8): $2,700
Table: 2025 Credit Utilization and Carryforward Application
| Step | Description & Reference (Form 6390) | Amount | AK R&D Credit Used | AK R&D Credit Remaining |
| 1. | Regular Tax After Incentives: Regular Tax reduced by priority Alaska Incentive Credits (Line 12c: $\$1,000 – \$600$) | $400 | $400 | $2,300 |
| 2. | Apply R&D to Regular Tax: R&D Credit offsets the remaining Regular Tax liability. | $400 | $400 | $2,300 |
| 3. | AMT After Incentives: Calculate remaining AMT liability. (Assume no incentives applied against AMT.) Net AMT remains $1,500 (Line 13c). | $1,500 | N/A | $2,300 |
| 4. | Apply R&D to AMT: R&D Credit offsets the remaining AMT liability. | $1,500 | $1,500 | $800 |
| 5. | Final Utilization/Carryover: Total credit used $(\$400 + \$1,500 = \$1,900)$. Unused credit must be carried forward (20 years). | N/A | $1,900 | $800 |
Aurora Tech Corp. successfully utilized $1,900 of its R&D credit in 2025, fully offsetting the residual tax liabilities after state incentive credits were applied. The remaining $800 is an unused credit that must be tracked and carried forward on subsequent Form 6390 filings.12 This unused portion represents a future tax asset available for up to 20 years.
V. Conclusions and Compliance Imperatives
Form 6000 serves as the corporate liability document, but the complex calculation and legal compliance of the R&D credit rests entirely on Form 6390, which rigorously enforces the federal-based structure, the 18% limitation, and the credit utilization hierarchy.
5.1. Synthesis of Requirements
For corporate entities operating in Alaska, compliance is managed through three primary mandates:
- Federal Foundation: Eligibility is based strictly on successful claim and calculation of the federal R&D tax credit (IRC § 41 standards).1
- Apportionment Limitation: The allowable credit is capped at 18% of the portion of the federal credit deemed attributable to Alaska via the state’s apportionment formula.3 This means tax planning efforts must focus on both maximizing QREs and optimizing the Alaska apportionment factor.
- Utilization Hierarchy: Federal-based R&D credits may only offset residual tax liability—both regular tax and AMT—remaining after priority Alaska incentive credits have been fully applied.4
5.2. Strategic Compliance Recommendations
To ensure optimal realization of the R&D credit and maintain audit readiness, corporate tax teams must implement stringent protocols centered around the Form 6390 filing:
- Integrated Filing Timeline: Since the calculation on Form 6390 depends on finalized federal credit amounts (Form 3800/6765), tax professionals must synchronize the federal and state filing timelines, ensuring that the Alaska corporate return (Form 6000) is submitted complete with the final, validated Form 6390.11
- Carryforward Management: Given the non-refundable nature and the extensive 20-year carryforward period, the documentation required by the DOR—specifically, the detailed schedule of credits by generation year and utilization year—is a critical multi-decade compliance record. Failure to meticulously track this information, particularly through mergers, acquisitions, or organizational changes, puts the long-term tax asset at risk during future audits.4
Monitoring Federal Audits: Because the Alaska credit amount is inextricably linked to the federal calculation, taxpayers must establish a procedure to monitor ongoing federal examinations. Any reduction in the federal R&D credit must trigger a mandatory and timely amendment to Alaska Form 6000 and Form 6390 to avoid potential state penalties and interest on underpaid taxes.
Are you eligible?
Why choose us?
Pass an Audit?
What is the R&D Tax Credit?
The Research & Experimentation Tax Credit (or R&D Tax Credit), is a general business tax credit under Internal Revenue Code section 41 for companies that incur research and development (R&D) costs in the United States. The credits are a tax incentive for performing qualified research in the United States, resulting in a credit to a tax return. For the first three years of R&D claims, 6% of the total qualified research expenses (QRE) form the gross credit. In the 4th year of claims and beyond, a base amount is calculated, and an adjusted expense line is multiplied times 14%. Click here to learn more.
Never miss a deadline again
Stay up to date on IRS processes
Discover R&D in your industry
R&D Tax Credit Preparation Services
Swanson Reed is one of the only companies in the United States to exclusively focus on R&D tax credit preparation. Swanson Reed provides state and federal R&D tax credit preparation and audit services to all 50 states.
If you have any questions or need further assistance, please call or email our CEO, Damian Smyth on (800) 986-4725.
Feel free to book a quick teleconference with one of our national R&D tax credit specialists at a time that is convenient for you.
R&D Tax Credit Audit Advisory Services
creditARMOR is a sophisticated R&D tax credit insurance and AI-driven risk management platform. It mitigates audit exposure by covering defense expenses, including CPA, tax attorney, and specialist consultant fees—delivering robust, compliant support for R&D credit claims. Click here for more information about R&D tax credit management and implementation.
Our Fees
Swanson Reed offers R&D tax credit preparation and audit services at our hourly rates of between $195 – $395 per hour. We are also able offer fixed fees and success fees in special circumstances. Learn more at https://www.swansonreed.com/about-us/research-tax-credit-consulting/our-fees/
Choose your state
