Instructions for Form 6325

                Alaska Veteran Employment Tax Credit

GENERAL INSTRUCTIONS                                                              SPECIFIC INSTRUCTIONS

Purpose of Form                                                       Line 1:  Report the name, social security number, discharge 
Form 6325 is required for an employer to claim an income tax          date, and employment date of each veteran hired in a permanent 
credit for the employment of a veteran in the state.                  position, in columns A, B, C, and D, respectively.  Column E is a 
                                                                      check-box to indicate whether the veteran is disabled.  Enter the 
Complete Form 6325 to claim an income tax credit on Form 6000,        dates in columns C and D in the format mm/dd/yyyy. 
6100, or 6150, or to report creditable activities on Form 6900 
Alaska Partnership Information Return.                                Enter in column F the number of hours that the veteran was 
                                                                      employed during the twelve months immediately following the date 
An employer may be eligible to claim an income tax credit for hiring  the veteran is first employed.  If the amount of hours employed is 
a veteran in the state.  The amount of the credit is dependent on     less than  1,560, then no credit is available for that veteran.  In 
whether the veteran is disabled, and whether the veteran is a         column G, enter the credit available if all requirements are met.  
permanent hire or a seasonal hire.  If a permanent hire, the law      The credit is $3,000 for the employment of a disabled veteran in a 
requires that the veteran be employed for 1,560 hours or more         permanent position, or $2,000 for a veteran who is not disabled.
during the 12 consecutive months immediately following the date 
the veteran is first employed.  For a seasonal hire, the law requires Additional Forms 6325 may be attached, if one Form 6325 is 
that the veteran be employed for 500 hours or more during the         inadequate to report all veterans hired.  In this case, show the total 
three months immediately following the date the veteran is first      of all Forms 6325 on the first Form 6325 line 2, leaving line 2 blank 
employed.  The credit available is $3,000 for the permanent hire of   on subsequent Forms 6325.
a disabled veteran and $2,000 for the permanent hire of a veteran 
not disabled.  A credit of $1,000 is available for the employment of  Line 3:  Report the name, social security number, discharge date, 
any veteran in a seasonal position.                                   and employment date of each veteran hired in a seasonal position, 
                                                                      in columns A, B, C, and D, respectively, in the same manner as 
The law imposes certain other requirements for the credit.  The       described above.
employment of a veteran must start not more than two years 
after discharge (in the case of a veteran not disabled) or 10 years   In column F, enter the number of hours that the veteran was 
after discharge (in the case of a disabled veteran).  The veteran     employed during the three months immediately following the date 
must have been unemployed for at least four weeks immediately         the veteran is first employed.  If the amount of hours employed 
preceding the date employment begins.                                 is less than 500, then no credit is available for that veteran.  The 
                                                                      credit is $1,000 for the employment of a veteran in a seasonal 
The employer is required to maintain records to support its claim     position.
of credit, including Form 6326 (see below) and a copy of the 
veteran’s documentation to show the date that the veteran was         If additional Forms 6325 are needed, show the total of all Forms 
honorably discharged.                                                 6325 on the first Form 6325, line 4, leaving line 4 blank on 
                                                                      subsequent Forms 6325.
Other Related Forms
Form 6325 is a supplementary form that calculates the potential       Attach Form 6325 to Form 6000, 6100, or 6150, or Form 6900, as 
credit to be ordered and limited on Form 6300 Alaska Incentive        appropriate.
Credits.  Carryovers of the veteran employment tax credit are 
reported directly on Form 6300.  If the taxpayer is claiming a 
carryover of the veteran employment tax credit, the employer must 
attach a schedule of the carryover, showing amounts and tax years 
in which the credit was generated, and the years of utilization.  See 
instructions for Form 6300 for more information.

Form  6326  Certificate  of  Qualifying  Veteran  is  prepared  and 
signed by the qualifying veteran.  The employer must secure the 
certificate at the time of employment of the veteran, along with a 
copy of the veteran’s federal Certificate of Discharge (DD 214 etc.) 
showing that the veteran was honorably discharged.  Do not send 
Form 6326 or the Certificate of Discharge with the tax return.

If You Need Help
If you have questions, need additional information or require other 
assistance, see our website at www.tax.alaska.gov, or call:

                Juneau:  907-465-2320
Anchorage:  907-269-6620
                                                                                               0405-6325i  Rev 02/05/19