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Alaska Corporation Application for Quick Refund
of Overpayment of Estimated Tax
For calendar year _____ or the taxable year beginning _________, _____, ending __________, ____
Form
6230
EIN Name Telephone Number
Mailing Address City State Zip Code
Check type of return to be filed (see instructions):
Form 6000 Form 6100 Form 6150
1. Alaska estimated income tax paid during the tax year . . . . . . . . . . . . . . . . 1
2. Overpayment of income tax from prior year credited to this year’s estimated tax. . . . . . . . 2
3. Total. Add lines 1–2. . . . . . . . . . . . . . . . . . . . . . . . . . . 3
4. Enter total tax from line 9 of Form 6000, 6100, or 6150, as applicable . . . . . . . . . . . 4
5. Overpayment of estimated tax. Subtract line 4 from line 3. If this amount is at least 10% of line 4
and at least $500, the corporation is eligible for a quick refund. Otherwise, do not file this form (see 5
instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Record of Estimated Tax Payments
Date of Payment Amount Date of Payment Amount
I swear under penalty of perjury that I have examined this application and to the best of my knowledge and belief, it is a true, correct
and complete statement.
Signature Title Date
General Instructions corporation’s tax year. An extension of time to file the corporation’s
tax return will not extend the time for filing Form 6230.
What’s New
Due Date Alert: Under AS 43.20.030(a), Alaska corporate filing due Where to File
dates are 30 days after federal filing due dates. Because of recent Complete and mail the original, signed Form 6230 to the following
federal legislation, certain Alaska corporate filing due dates have address:
changed, including the due date for Form 6230. See “When to File” TAX DIVISION
below for details. ALASKA DEPARTMENT OF REVENUE
PO BOX 110420
Who May File JUNEAU AK 99811-0420
Any corporation that overpaid its estimated tax for the tax year may
apply for a quick refund if the overpayment is: Excessive Refund or Credit
• At least 10% of the expected tax liability and If the refund or credit is later found to be excessive, the corporation is
• At least $500 liable for an addition to tax on the excessive amount.
The overpayment is the excess of the estimated income tax the The excessive amount is the smaller of:
corporation paid during the tax year over the final income tax liability 1) The credit or refund or
expected for the tax year, at the time this application is filed. 2) The excess of:
a) The corporation’s income tax liability as shown on its return
When to File over
For most corporate income tax filers, Form 6230 must be filed by b) The estimated tax paid less the refund or credit
the 15th day of the 5th month after the end of the tax year. For tax
periods ending in June, however, Form 6230 must be filed by the The Department of Revenue will compute the addition to tax and
15th day of the 4th month after the end of the tax year (October 15). bill the corporation. Interest on the addition to tax is figured from the
In all cases, Form 6230 must be filed before the corporation files date the refund was paid or credited, until the original due date of the
its income tax return. Do not file Form 6230 before the end of the corporation’s return.
0405-6230 Rev 01/01/19
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