Alaska Partnership Information Return For the calendar year 2023 or the taxable year beginning Form ____________, 2023, and ending ____________, _______ 6900 2023 EIN Contact Person Name Title Mailing Address check if new address Contact Email Address City State 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 c. 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 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 If you answered no to question d, STOP: You are not required to file this return. e. Is the partnership a “publicly traded partnership”? . . . . . . . . . . . . . . . . . . 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 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 no 5. Does the partnership have an interest in any foreign partnerships? (attach schedule) . . . . . . . . . yes no I declare, under penalty of perjury, that I have examined this return, including accompanying schedules and Check if the DOR may discuss this return statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of with the preparer (see instructions) preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Officer’s Signature Date Title Preparer’s Signature Date Preparer Firm’s Name Preparer’s SSN or PTIN Preparer Firm’s Address EIN Phone City State Zip Code 0405-6900 Rev 01/01/24 - page 1 |
Alaska Partnership Information Return Form 6900 2023 EIN Name Page 2 SCHEDULE A A B C Total Percentage (see Distributable Income/Expense Items Subject to Alaska Modification instructions) Portion (A times B) 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. Reserved . . . . . . . . . . . . . . . . 4 various Apportionment Data 5a. Property within Alaska . . . . . . . . . . . . . 5a various 5b. Property everywhere . . . . . . . . . . . . . 5b various 6a. Sales in Alaska (excluding tariffs) . . . . . . . . . . 6a various 6b. Sales everywhere (excluding tariffs) . . . . . . . . . 6b various 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. Qualified oil and gas service industry expenditure credit . . . 14 various 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. . . 18 various Section 170 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 6900 2023 EIN Name Page 3 SCHEDULE B Partners that are treated as corporations or partnerships for federal tax purposes Special A B C D Allocation Name of Partner Percentage Owned EIN Entity Code E 1. 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 Special A B Allocation Name of Partner Percentage Owned 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 For the calendar year 2023 or the taxable year beginning Form ____________, 2023, and ending ____________, _______ 6900 2023 Information About the Partner Information About the Partnership EIN EIN Name Name Mailing Address Mailing Address City State 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. Taxes based on or measured by net income . . . . . . . . . . . . . . . . . . . . 1 2. Interest income from obligations of the United States . . . . . . . . . . . . . . . . . . 2 3. Oil and gas service industry expenditures . . . . . . . . . . . . . . . . . . . . . 3 4. Reserved . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Apportionment Data 5a. Property within Alaska . . . . . . . . . . . . . . . . . . . . . . . . . . 5a 5b. Property everywhere . . . . . . . . . . . . . . . . . . . . . . . . . . . 5b 6a. Sales in Alaska (excluding tariffs) . . . . . . . . . . . . . . . . . . . . . . . 6a 6b. Sales everywhere (excluding tariffs). . . . . . . . . . . . . . . . . . . . . . . 6b 7a. Payroll in Alaska . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7a 7b. Payroll everywhere . . . . . . . . . . . . . . . . . . . . . . . . . . . 7b 8a. Tariffs in Alaska (including intercompany) . . . . . . . . . . . . . . . . . . . . . 8a 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 . . . . . . . . . . . . . . . . . 10b 11a. One-sixth the number of Mcf of gas produced in Alaska . . . . . . . . . . . . . . . . . 11a 11b. One-sixth the number of Mcf of gas produced everywhere . . . . . . . . . . . . . . . . 11b Alaska Credit-Related Items 12. Alternative tax credit for oil and gas exploration . . . . . . . . . . . . . . . . . . . 12 13. Reserved . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 14. Qualified oil and gas service industry expenditure credit . . . . . . . . . . . . . . . . . 14 15. Exploration incentive credit – mining . . . . . . . . . . . . . . . . . . . . . . 15 16. Veteran employment tax credit . . . . . . . . . . . . . . . . . . . . . . . . 16 17. Reserved . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 18. Education credit contributions – qualified deductions under IRC Section 170 . . . . . . . . . . . 18 19. Reserved . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 20. In-state manufacture of urea, ammonia or GTL products credit . . . . . . . . . . . . . . . 20 21. Recapture of LNG or gas storage facility tax credit . . . . . . . . . . . . . . . . . . 21 0405-6900 Rev 01/01/24 - page 4 |