Alaska Passive Activity Limitation
Form                                                                                                                              For calendar year _____ or the taxable year beginning _________, _____, ending __________, ____
                                                                                                                   6395

EIN                                                                                                                                                     Name Shown on Return

                                                                                                                   1. Federal general business credits from a passive activity, from federal Form 3800, line 2 of Part 
                                                                                                                                                                                                                           1
     (not                                                                                                              III with box B checked.  . . . . . .        . . . .      . . . . . . .            . . . .     . .
                                                                                                                   2a. Federal investment credit from a passive activity not allowable for Alaska (see instructions) . 2a
                                                                                                                   2b. Other federal general business credits from a passive activity from line 1zz of federal Form 
                                                                                                                                                                                                                       2b
                                                                                                                       3800, Part III with box B checked not allowable for Alaska (see instructions)     . . . .     .
                                                                                                                   2c. Add lines 2a–2b    . .   . . . . . .        . . . .      . . . . . . .            . . . .     . .   2c
                         General Business Credits                                                                  3. Federal general business credits from a passive activity applicable for Alaska.  Subtract line 2c 
                                                                                                                                                                                                                           3
                                                                   specified credits, not eligible small business)     from line 1 .   .  . .   . . . . . .        . . . .      . . . . . . .            . . . .     . .

                                                                                                                   4.  Federal “specified credits” from a passive activity from line 5 of federal Form 3800, Part III with 
                                                                                                                                                                                                                           4
                                                                                                                       box B checked .    . .   . . . . . .        . . . .      . . . . . . .            . . . .     . .
                                                                                                                   5a. Federal investment credit from a passive activity not allowable for Alaska (see instructions)   5a
                                                                                                                   5b. Employer social security and medicare taxes paid on certain employee tips from line 4f of 
                                                                                                                                                                                                                       5b
                                                                                                                       federal Form 3800, Part III with box B checked. . .      . . . . . . .            . . . .     .
                                                                                                                   5c. Other federal “specified credits” from line 4z from Form 3800, Part III with box B checked 
                                                                                                                                                                                                                       5c
                                                                                                                       not allowable for Alaska (see instructions) . . . .      . . . . . . .            . . . .     .
                                                  Specified Credits
                                                                                                                   5d. Add lines 5a–5c    . .   . . . . . .        . . . .      . . . . . . .            . . . .     . .   5d
                                                                                                                   6.  Federal “specified credits” from a passive activity applicable to Alaska. Subtract line 5d from 
                                                                                                                                                                                                                           6
                                                                                                                       line 4 . . .    .  . .   . . . . . .        . . . .      . . . . . . .            . . . .     . .

                                                                                                                   7. Total current year credits for purposes of corporate passive activity credit limitation for Alaska.  
                                                                                                                                                                                                                           7
                                                                                                                       Add lines 3 and 6 .  .   . . . . . .        . . . .      . . . . . . .            . . . .     . .
                                                                                                                   8. Apportionment factor .    . . . . . .        . . . .      . . . . . . .            . . . .     . .   8

                                                                                                                   9. Multiply line 7 by line 8 . . . . . .        . . . .      . . . . . . .            . . . .     . .   9

                                                                                                                   10. Total current apportioned general business credit.  Multiply line 9 by 18% (.18).   . . .     . .   10

                                                                                                                   11. Prior year unallowed passive activity credits for Alaska . . . . . . .            . . . .     . .   11

                                                                                                                   12. Add lines 10–11.   . .   . . . . . .        . . . .      . . . . . . .            . . . .     . .   12

                                                                                                                   13. Enter Alaska tax attributable to net passive income and net active income (see instructions)    .   13

                                                                                                                   14. Unallowed passive activity credit carryforward.  Subtract line 13 from line 12 .    . . .     . .   14

                                                                                                                   15. Allowed passive activity credit.  Subtract line 14 from line 12 (see instructions). . . .     . .   15

                                                                                                                   16. Divide line 15 by line 8, and divide result by 18% (.18) . . . . . . .            . . . .     . .   16
                                                                                                                       Portion of allowed passive activity credit attributable to passive general business credits 
                                                                                                                   17.                                                                                                     17
                                                                                                                       (see instructions) . .   . . . . . .        . . . .      . . . . . . .            . . . .     . .
                                                                                                                       Portion of allowable passive activity credit attributable to passive “specified credits” (see 
                                                                                                                   18.                                                                                                     18
                                                                                                                       instructions) . .  . .   . . . . . .        . . . .      . . . . . . .            . . . .     . .

                                                                                                                                                                                                                             0405-6395  Rev 01/01/19