States / Alaska

Alaska

Last checked Oct 22, 2026

Alaska practitioners use about four logins for tax and payroll work, most of them reached through the state's myAlaska sign-in. The tax side runs on one system: the Department of Revenue's Tax Revenue Management System (TRMS), FAST Enterprises' GenTax, built from a $34.7M FY2012 appropriation and rolled out in three phases from FY2014 to FY2016, with Revenue Online as its taxpayer portal. Its 25-plus tax programs are led by oil and gas production tax and corporate income tax. FAST's support contract was renegotiated as a ten-year, flat-rate contract from FY2025, estimated at $2.69M a year against $1.65M before. The payroll side is older: unemployment insurance tax and benefits run on a roughly 30-year-old COBOL mainframe that the Department of Labor built and maintains itself. A 2021 plan to join a consortium with Alabama for a replacement lost its federal funding, and the state has appropriated $480,000 just to document the old system. No state paid family and medical leave program was found.

Who administers what

Every fact links to its source and carries a label: Public record Vendor claim Press / secondary

What the state has spent

Contract totals are the approved ceilings or current contract values the sources state, not money paid, and they are added up only where a plain contract figure exists. The yearly average spreads each system's payments over the years they cover (marked p), or, where no payment data was found, its contract total over the contract term (marked c); systems with neither are left out; it is an estimate of the yearly cost, not a reported figure. Payments to date and project budgets or estimates are added up in their own tiles, from the figures shown in the table; the three kinds of figure overlap and are never added together. Follow each system below for its sources.

Portals practitioners use

Leadership and contacts

Checked Oct 30, 2026. People change roles often; confirm on the agency's site before relying on a name.

Chain of command

• Voters
  • Governor: Mike Dunleavy
    • Acting Commissioner of Revenue: Janelle Earls (acting) Alaska Department of Revenue, Tax Division
    • Commissioner of Labor and Workforce Development: Catherine Muñoz Alaska Department of Labor and Workforce Development
    • Commissioner of Commerce, Community, and Economic Development: Julie Sande Alaska Department of Commerce, Community, and Economic Development, Division of Corporations, Business and Professional Licensing

Employer account numbers

Checked Oct 29, 2026. No state income tax on wages, so no withholding account.

Alaska has no state income tax on wages, so there is no state withholding account: AS 43.20.012(a) says the tax imposed by the Alaska Net Income Tax Act "does not apply to (1) an individual; (2) a fiduciary". The individual income tax was repealed by ch. 2, SSSLA 1980, retroactive to January 1, 1979. One state agency issues an employer payroll number: the Department of Labor and Workforce Development, Division of Employment and Training Services, Employment Security Tax (unemployment insurance, in TaxWeb / Online Employer Services through myAlaska). Alaska employees also pay unemployment insurance contributions; the employer deducts them and reports them on its own employer account. No Alaska paid family or medical leave or disability insurance program with its own employer account was found.

Layout: 9 is a digit, A is a letter, other characters are shown as the agency writes them. No real account numbers appear on this site.

Employer tax ID numbers for every state researched

Unemployment insurance tax

Checked Nov 3, 2026. Alaska Department of Labor and Workforce Development, Division of Employment and Training Services, Employment Security Tax

Alaska's 2026 taxable wage base is $54,200 per employee, 75 percent of the state's average annual wage, and every industry's new employer rate is 1.00 percent. Experience rates for 2026 are 1.00 percent in classes 1 to 20 and 5.40 percent in class 21. Unusually, employees also pay UI: 0.50 percent of wages up to the wage base in 2026. 2027 figures were not yet posted.

Taxable wage base

2027: not published
2026: $54,200
Recalculated each year at 75 percent of the average annual wage in Alaska (ES Tax Handbook). source Public record

New employer rate

2026: 1% Industry ("I") rate, the average rate of eligible employers in the same industry; 1.00 percent for every industry on the 2026 table, including Unclassified, plus the 0.50 percent employee rate (1.50 percent total). Employers that do not list a major business activity get the highest industry rate. source Public record

Rate range

2026: 1% to 5.4%, 21 rate classes by average quarterly decline quotients (payroll declines), effective January 1 to December 31, 2026 Employer rates: classes 1 to 20 are 1.00 percent and class 21 is 5.40 percent; the employee rate of 0.50 percent is added for the total rate. The standard ("P") rate is the highest class and applies to employers that have not filed reports or paid what is owed. source Public record

Other assessments

• Employee UI contribution (withheld from wages): 0.50 percent of wages up to the taxable wage base ($271.00 maximum per employee for 2026) (2026) source Public record

Rate notices

Mailed to all employers before January 1, with the new rate and the new taxable wage base for the coming year; new employers get one when the account is set up. source Public record

Filing

Quarterly Contribution Report, Form TQ01, with wage schedule
Due: Received by the last day of the month after the quarter: April 30, July 31, October 31 and January 31
Electronic filing: Required over the Internet when a wage schedule lists 50 or more employees in a quarter, when taxable wages are $1 million or more in the current or preceding year, or when a payroll agent files for the employer
TaxWeb (Online Employer Services) source Public record

FUTA credit reduction

None. None: Alaska is not on DOL's 2025 or potential 2026 credit reduction lists, and the Treasury Title XII advances data for November 2, 2026 lists only California and Texas. source Public record

The ES Tax Handbook was last updated April 2024. The 2026 industry rate page carries a 'Last update: 12/03/2024' line although its heading and figures are for 2026. The 2025 wage base was $51,700.

Not confirmed: 2027 wage base, employee rate and rate tables: not yet posted (labor.alaska.gov/estax/2027-experience-rates.html returned 404). Deadline to appeal a rate notice: the ES Tax Handbook read does not state it. Whether Alaska allows voluntary contributions: not found on the pages read. Whether the employee contribution counts toward the FUTA credit: not stated on the pages read.

Unemployment insurance tax in every state

Income tax withholding

Checked Nov 3, 2026

Alaska has no individual income tax, so employers withhold no state income tax from wages: AS 43.20.012(a) says the tax imposed by the Alaska Net Income Tax Act does not apply to an individual or a fiduciary.

Employers do deduct the employee share of Alaska unemployment insurance contributions, but that program is run by the Department of Labor and Workforce Development, not the Department of Revenue, and is left out here (see the unemployment insurance section).

Not confirmed: Local taxes: no city, county or borough income tax withheld by employers was found, but no primary source saying so in terms was saved; local left as an empty list.

Withholding rules in every state

Credits for other states' taxes and part-year residents

Checked Nov 3, 2026

Alaska has no individual income tax: the Alaska Net Income Tax Act does not apply to individuals or fiduciaries (AS 43.20.012(a)), so there is no resident credit, part-year rule or reverse credit. Its income tax falls on corporations, and Arizona lists Alaska among the states whose nonresident returns do not qualify for its credit. Alaska is a Compact member of the Multistate Tax Commission, and its enactment of the Compact (AS 43.19.010) includes the Article IV apportionment election.

Multistate Tax Compact

Compact member. Alaska enacted the Multistate Tax Compact at AS 43.19.010; a taxpayer may elect to apportion and allocate under its Article IV (three-factor formula of property, payroll and sales). source Public record

Other interstate rules

• An individual may still file an Alaska net income tax return to receive a tax credit under AS 43.20.013. source Public record
• Interaction with other states: Arizona lists Alaska among the states whose nonresident returns do not qualify an Arizona resident for the Form 309 credit. source Public record

No individual income tax: AS 43.20.012(a). The Commission's member page also cites the Compact at Alaska Stat. Ann. 43.19.010.

Not confirmed: Whether Alaska's corporate apportionment rules (AS 43.19 and AS 43.20) depart from Article IV for particular industries was not researched.

Multistate rules in every state

Business return deadlines and annual reports

Checked Nov 4, 2026

A C corporation files Form 6000 (corporation net income tax) on the 15th day of the month following its federal due date, which is the 15th of the fifth month after year end (May 15, 2026 for calendar 2025), but pays by the 15th of the fourth month (April 15, 2026); a federal extension carries over and does not extend payment. An S corporation files Form 6000, page 1, and a partnership with a corporation in its ownership chain files Form 6900, both by April 15, 2026 for calendar 2025. Corporations and LLCs file a biennial report with the Division of Corporations before January 2 of their filing year (even or odd years, by year of formation), and nonprofits before July 2; a domestic corporation pays a $100 biennial corporation tax and a foreign one $200.

Corporate return

Corporate income tax. Form 6000, Alaska Corporation Net Income Tax Return (oil and gas corporations file a separate oil and gas return). Due: The 15th day of the month following the federal due date: for C corporations generally, the 15th of the fifth month after the end of the tax year; payment is due the 15th of the fourth month. For tax year 2025: May 15, 2026. Fiscal years: C corporations with a tax year ending in June: filing due October 15 of that year, extended to May 15 of the next year; payment due September 15. Returns must be filed electronically unless a waiver is granted. source Public record

Corporate extension

Federal extension accepted. To the 15th day of the month following the federal extended due date: the 15th of the eleventh month for C corporations generally. None; check the federal extension box on Form 6000, page 1. An extension of time to file is not an extension of time to pay; tax is due the 15th of the fourth month (April 15, 2026 for calendar 2025).

S corporations

Form 6000, page 1 only, with the S Corporation box checked (Alaska taxes only corporate-level items such as built-in gains and excess net passive income). Due: 15th day of the fourth month after the end of the tax year; payment due the 15th of the third month. For tax year 2025: Apr 15, 2026. Federal extension carries over: extended due date the 15th day of the tenth month (October 15, 2026). Not an extension to pay. source Public record

Partnerships

Form 6900, Alaska Partnership Information Return (required of a partnership doing business in Alaska with one or more corporations in its ownership chain; must be filed electronically). Due: The 15th day of the month following the federal due date of the Form 1065. For tax year 2025: Apr 15, 2026. Not stated in the Form 6000 instructions; see the separate Form 6900 instructions. source Public record

Annual report

Filed with the Alaska Department of Commerce, Community, and Economic Development, Division of Corporations, Business and Professional Licensing through Division of Corporations online filing.

Nonprofit corporations organized under AS 10.20 do not pay the biennial corporation tax; nonprofit filing fees are set by regulation (AS 10.20.635). The startup step lists LLC, LLP and nonprofit fees from the Division of Corporations Biennial Reports FAQ; that page now returns a bot check and could not be re-read, so those fees are left null here until confirmed.

Alaska has no individual income tax. The Form 6000 instructions (Rev 01/01/2026) What's New covers estimated tax relief for AMT and a redesigned Form 6300; no due date change was found. The Alaska business license (expires December 31) is a license renewal, not a return, and is left out.

Not confirmed: The Division of Corporations Biennial Reports FAQ (https://www.commerce.alaska.gov/web/cbpl/Corporations/BiennialReportsFAQs) returned a captcha (captcha-delivery.com), so the current LLC, LLP and nonprofit biennial report fees and late fees could not be confirmed. Whether LLPs and LPs file a biennial report, and the administrative dissolution rule for LLCs (AS 10.50), were not confirmed. Form 6900 extension rule and 2025 Form 6900 instructions not read.

Deadlines and annual reports in every state

Electronic payment, penalties and interest

Checked Nov 4, 2026

Alaska has no individual income tax; for corporate income, oil and gas and the other Tax Division taxes, a payment of $100,000 or more on a monthly or quarterly return, or $150,000 or more on a yearly return, must be made by wire transfer, ACH credit or ACH debit. Late filing and late payment each cost 5% for each 30-day period, together capped at 25%. Interest is set each quarter at 5.25 points above the 12th Federal Reserve District's rate for advances to member banks, compounded quarterly; the current rate is published only in an online report that needs a browser.

Interest on unpaid tax

The current rate was not confirmed.

For delinquent tax on and after January 1, 2018: each calendar quarter, 5.25 percentage points above the annual rate charged member banks for advances by the 12th Federal Reserve District as of the first day of the quarter (AS 43.05.225(1)(C)). Overpayments earn the same rate (AS 43.05.280), but none is paid on a refund made within 90 days of the filing due date or the late filing date. Interest is not charged on the civil penalties. The Tax Division publishes the quarterly rate on its Quarterly Interest Rate page. Compounding: Quarterly, as of the last day of each quarter. AS 43.05.225; AS 43.05.280. source Public record

When tax must be paid electronically

• All taxes: A payment of $100,000 or more for a return or report filed monthly or quarterly (the total of tax, interest and penalty counts toward the threshold). Methods: Wire transfer, ACH credit, or ACH debit through the department's online services system, or another method the commissioner approves. For a wire or ACH credit, notify the Treasury Division by email of the amount and identification information on the business day before the payment settles. source Public record
• All taxes: A payment of $150,000 or more for a return or report filed yearly. Methods: Wire transfer, ACH credit or ACH debit. Same notice for wire and ACH credit payments. source Public record

Penalties

Late filing

Covers: Every return or report required under AS 43 (corporate income tax and the Tax Division's other taxes). 5% of the unpaid tax for each 30-day period or fraction of a period the return is late. Maximum: 25% for any one return or report. AS 43.05.220(a); 15 AAC 05.210(a). source Public record

Late payment

Covers: The full amount of tax, a portion of it, or a deficiency, as reported or assessed. 5% of the unpaid tax for each 30-day period or fraction of a period it is unpaid. Maximum: 25% for any one return or report. If failure to file and failure to pay occur in the same period, only the failure to file penalty applies for that period; in different periods each may be charged, and the combined rate for the same return may not exceed 25%. AS 43.05.220(a); 15 AAC 05.210(b) and (c). source Public record

Estimated tax, corporations

Charged as penalty. Figured by installment, by days late, at the Alaska interest rate in effect. Safe harbor: A corporation whose tax net of credits is $500 or more owes the penalty unless it paid on time the lesser of 100% of this year's tax or 100% of last year's tax (if a return showing tax was filed for a full 12 months); a large corporation may base only its first installment on the prior year. Form: Form 6220, attached only when using the annualized income or adjusted seasonal installment method; otherwise the Department figures the penalty and bills it. source Public record

Penalty relief

The late filing and late payment penalties are not charged if the taxpayer shows reasonable cause and not willful neglect (for example war, riot, act of God or disaster, acts of a third party beyond the taxpayer's control, or taking in good faith all reasonable steps to file or pay on time); the Department applies the interpretations of IRC 6651 and Treas. Reg. 301.6651-1(c). How: A written statement of all the facts, declared under penalty of perjury. Time limit: File the statement with the return or with the Department as soon as possible after. source Public record

Other penalties

• Failing to file a return or report electronically when required (AS 43.05.045). $25 or 1% of the total tax before any payment, whichever is greater, unless due to reasonable cause (AS 43.05.220(f)). source Public record
• Deficiency due to negligence or intentional disregard. 5% of the total tax deficiency. source Public record
• Civil fraud. 50% of the tax due or $500, whichever is greater, in addition to the late or negligence penalties. source Public record
• Willful failure to collect, account for or pay over a collected tax. 100% of the tax not collected, accounted for or paid over. source Public record

Alaska has no individual income tax. The penalties here apply to the taxes under AS 43 administered by the Tax Division (corporate income tax, oil and gas production tax, fisheries and excise taxes).

Not confirmed: Current and 2027 quarterly interest rates: the Tax Division's Quarterly Interest Rate page (https://tax.alaska.gov/programs/interest.aspx) shows the rates only in an embedded Power BI report that needs a browser. No penalty specific to paying by check when 15 AAC 05.310 requires an electronic payment was found. No first-time abatement policy found.

Electronic payment, penalties and interest in every state

Disaster relief rules

Checked Nov 4, 2026

Alaska has no individual income tax. Its corporate net income tax return is due 30 days after the federal return is required to be filed, and the tax is payable when the federal tax is, so Alaska dates are tied to federal ones by statute, but no Tax Division statement was found on whether an IRS disaster postponement moves them. The Tax Division has a Disaster Relief page, which showed no content when checked.

When the IRS postpones deadlines

No standing rule found No disaster rule found. AS 43.20.030(a): a corporation "shall file with the department, within 30 days after the federal return is required to be filed"; AS 43.20.030(c): the tax "is due and payable to the department at the same time and in the same manner as the tax payable to the United States Internal Revenue Service." Corporate FAQ: "A federal extension automatically extends the Alaska due date to 30 days after the federal extended due date. An extension of time to file is not an extension of time to pay.". AS 43.20.030 (corporate net income tax returns and payment). source Public record

Where relief is posted

Disaster Relief (Alaska Department of Revenue, Tax Division; no content shown when checked)

In 2020 (COVID-19, not a disaster rule) the corporate payment deadline was extended by a new law, SB 241, signed April 10, 2020; the notice cites the department's authority under AS 43.20.030 and AS 43.20.300 and moved the filing date to 30 days after the federal July 15 date.

Not confirmed: No Tax Division statement on IRS disaster postponements was found; the Disaster Relief page had no text. A search summary said Alaska follows federal disaster declarations that extend time to file or pay, but that text was not found on any saved Tax Division page, so it is left out. The corporate return instructions (Form 6000) could not be reached: the forms list loads documents through page postbacks. Other Alaska taxes (oil and gas, fisheries, alcohol, tobacco, motor fuel) and Department of Labor unemployment insurance disaster relief were not researched; Alaska has no state sales tax, and local sales taxes are run by boroughs and cities.

Current disaster relief and every state's rules

Federal tax picture

From the IRS's own statistics: the Data Book for fiscal 2025 and Statistics of Income for tax year 2023. Every state

Collected by type: Individual income tax withheld and FICA tax $5.5B; Individual income tax payments and SECA tax $1.8B; Estate and trust income tax $235M; Business income taxes $203M; Excise taxes $62M; Estate tax $24M; Unemployment insurance tax $14M; Railroad retirement tax $3.3M. source Public record

Filers moving in and out, 2022 to 2023

14,629 returns (25,599 people) with $0.9B of income moved in from other states; 16,018 returns (29,748 people) with $1.1B moved out, a net loss of $0.2B in income. source Public record

Minimum wage

Checked Nov 3, 2026. Alaska Department of Labor and Workforce Development, Division of Labor Standards and Safety, Wage and Hour

Alaska's minimum wage is set by a schedule in AS 23.10.065: $13.00 from July 1, 2025, $14.00 from July 1, 2026 and $15.00 from July 1, 2027. After that it is adjusted each year for Anchorage CPI-U inflation, calculated each September 30 and applying to the following calendar year. Alaska allows no tip credit, and exempt executive, administrative and professional employees must be paid a salary of at least twice the minimum wage for 40 hours a week.

Rate

$13.00 from Jul 1, 2025 In effect January 1 to June 30, 2026.
$14.00 from Jul 1, 2026
$14.00 from Jul 1, 2026 In effect January 1 to June 30, 2027.
$15.00 from Jul 1, 2027 Set in statute (AS 23.10.065(a)(3)). source Public record

How it is set

Scheduled steps in law: Steps to $15.00 on July 1, 2027; afterwards CPI-U for the Anchorage metropolitan area (100 percent of inflation), rounded up to the nearest ten cents. Announced: Calculated by the Department each September 30 for the following calendar year (after the 2027 step) AS 23.10.065 source Public record

Other rates

• Public school bus drivers: at least two times the minimum wage ($28.00 from July 1, 2026): $28.00 (2026) source Public record

Tipped employees

2026: cash wage $14.00, tip credit $0.00 No tip credit allowed under AS 23.10.065(a); $13.00 before July 1, 2026.
2027: cash wage $15.00, tip credit $0.00 No tip credit allowed; $14.00 before July 1, 2027. source Public record

Youth and training wages

No youth rate; minors under 18 employed part time for not more than 30 hours in a week are exempt from the state minimum wage (federal law may still apply). Student learners may be exempt with the Department's approval. source Public record

Overtime-exempt salary

2026: $1120.00 a week
2027: $1200.00 a week source Public record

Poster

Summary of Alaska Wage and Hour Act (revised January 2026)

Recent and coming changes

• Jul 1, 2026 Minimum wage rose from $13.00 to $14.00. source Public record
• Jul 1, 2027 Minimum wage rises to $15.00, the last scheduled step; annual Anchorage CPI-U adjustments follow. source Public record

Alaska requires daily overtime after 8 hours as well as weekly overtime after 40. The exempt salary amounts are computed from the statute's formula (AS 23.10.055(b)); the Department's pages do not print them. The Wage and Hour page (lss/whact.htm, last updated November 13, 2025) still lists $13.00 as the latest rate; the poster and the October 2025 statute pamphlet show the July 1, 2026 step.

Not confirmed: The exempt salary amounts ($1,120.00 and $1,200.00 a week) are computed, not printed by the Department. The statute text was read in the Department's October 2025 pamphlet (pam100.pdf), not on akleg.gov (the statutes page needs scripts to load a section). When the first CPI-adjusted rate after the $15.00 step takes effect (the statute's January to December wording) should be confirmed with the Department. Local minimum wages: none found; whether state law allows them was not confirmed.

Minimum wage in every state

Paid family and medical leave

Checked Nov 3, 2026. No program

Alaska has no paid family and medical leave or temporary disability insurance program funded by payroll contributions, so there is no rate, wage base or report for 2026 or 2027. The Department of Labor and Workforce Development's Employment Security Tax section collects only unemployment insurance contributions, and Alaska's paid sick leave law, effective July 1, 2025, is provided by employers rather than insured.

Paid sick leave under AS 23.10.066 to 23.10.069 (effective July 1, 2025) accrues at one hour for every 30 hours worked, up to 40 hours a year for employers with fewer than 15 employees and 56 hours for 15 or more; it is employer-paid, not a contribution program. The Alaska Family Leave Act, enforced by Wage and Hour, applies to public employees. No voluntary state paid leave insurance program and no enacted program awaiting start was found.

Not confirmed: No Alaska agency page saying in words that the state has no paid family and medical leave insurance program was found; the absence rests on the Employment Security Tax page (UI contributions only) and on finding no program.

Paid leave in every state

Sick leave and time off

Checked Nov 5, 2026. Paid sick leave

Since July 1, 2025, Alaska employers must give paid sick leave of one hour for every 30 hours worked, up to 56 hours a year at employers with 15 or more employees and 40 hours at smaller employers, under AS 23.10.066 to 23.10.069 (2024 Ballot Measure 1). The Alaska Family Leave Act covers only public employers, so private employers follow the federal FMLA. Vacation pay at separation is owed only if the employer's own policy, promise or contract provides it.

Paid sick leave

The law

Alaska paid sick leave (Minimum paid sick leave benefit), AS 23.10.066 to 23.10.069 source Public record

Employers covered

All employers in Alaska, except for employment the statute exempts. Employers with 15 or more employees must allow up to 56 hours a year; employers with fewer than 15 must allow up to 40 hours a year. Size is a full-time equivalent count for the previous calendar year (all hours worked by all employees divided by a full-time year), counting part-time, full-time and seasonal hours; a new business counts its first three months and then recalculates quarterly (8 AAC 15.106).

Employees not covered

Excluded: minors under 18 working part-time no more than 30 hours a week (they earn leave for all hours in a week they work more than 30); employment exempt from minimum wage under AS 23.10.055(a), including agriculture, commercial fishing and aquaculture, domestic service, and federal, state and local government employees, except that executive, administrative, professional, outside sales and computer employees (AS 23.10.055(a)(9)) are covered; apprentices and learners on approved certificates and seasonal staff of nonprofit residential summer camps (AS 23.10.070); work therapy participants (AS 23.10.071); employed prisoners; employees covered by the federal Railroad Unemployment Insurance Act; and employees under a bona fide collective bargaining agreement that expressly waives the requirements in clear and unambiguous terms.

How it builds up

At least 1 hour for every 30 hours worked, counting all hours worked including overtime but not holidays, vacation or other non-working time. Employees exempt from overtime under 29 U.S.C. 213(a)(1) are assumed to work 40 hours a week unless their normal week is shorter.

Yearly cap

Employees may accrue or use up to 56 hours a year (15 or more employees) or 40 hours a year (fewer than 15), unless the employer sets a higher limit. The balance may exceed those amounts because unused leave carries over, but the employer need not allow use of more than the yearly amount. The accrual year is a consecutive 52-week period the employer sets, or the calendar year if none is set.

Front-loading

Allowed: the employer may assign the full yearly amount as a lump sum when the employee becomes eligible and on the first day of each later year, and then need not carry over unused leave; the first year may be prorated. Part-time employees must get at least what they would accrue (8 AAC 15.108).

When use can start

None: leave accrues from the start of employment (or July 1, 2025, if later) and may be used as it accrues.

Carryover

Required for unused leave, unless the employer front-loads; the employer need not allow use of more than the yearly amount.

Allowed uses

The employee's own mental or physical illness, injury or health condition, diagnosis, care, treatment or preventive care; the same needs of a family member (immediate family, domestic partner, foster child, ward or child in loco parentis, foster or adoptive parent or guardian, or anyone related by blood or whose close association is the equivalent of a family relationship); and absences due to domestic violence, sexual assault or stalking to obtain medical or psychological care, victim services, relocation or legal services for the employee or a family member.

Notice and documentation

When the need is foreseeable, the employee must make a good faith effort to give advance notice and schedule the leave so it does not unduly disrupt operations; the employer's written policy may set reasonable advance notice for scheduled appointments (8 AAC 15.112). For more than three consecutive workdays the employer may require reasonable documentation; a health care professional's note is enough, and the employer may not require details of the illness. For domestic violence, sexual assault or stalking, the employee chooses among a police report, an advocate's statement, a court document or the employee's own written statement. Leave may be used in hourly increments or the smallest increment the payroll system uses.

At the end of employment

Not required at separation. An employer may have a written policy allowing an employee to request a voluntary cash-out at separation or at the end of the leave year, but may not require it (8 AAC 15.110). An employee rehired by the same employer within six months gets the unused balance back immediately, unless the employee took a voluntary cash-out. Transferred employees and employees of a successor employer keep their balance.

PTO policies

Yes: a paid leave or PTO policy satisfies the law if it accrues at least 1 hour per 30 hours worked, can be used for the same purposes on the same terms, and the employer notifies employees that the policy is used to meet the paid sick leave requirement (8 AAC 15.109).

Employer duties

Written notice at hire of the entitlement to paid sick leave, the amount, the terms of use and that retaliation is prohibited; it may be given personally, by mail, by email, in a paycheck, in a handbook or by posting in each workplace (AS 23.10.068(c), 8 AAC 15.114). Pay statements must show the sick leave used in the accrual year and the sick leave balance (8 AAC 15.160(h)(14) and (15)). Sick leave is paid at the employee's regular rate. No retaliation, no requirement to find a replacement, and no absence control policy that counts protected sick leave.

Enforcement

Alaska Department of Labor and Workforce Development, Labor Standards and Safety Division, Wage and Hour. An employer that violates AS 23.10.066 or 23.10.067 is liable for the employee's lost wages or damages as appropriate and allowable under state law. The rights may not be waived by agreement or policy, except by express waiver in a bona fide collective bargaining agreement.

Citation

AS 23.10.066 to 23.10.069; 8 AAC 15.106 to 8 AAC 15.119 and 8 AAC 15.160(h), 2024 Ballot Measure 1, approved by voters at the November 2024 general election, in effect since Jul 1, 2025

Agency guidance

labor.alaska.gov

Local laws: No Alaska statute was found that bars cities or boroughs from requiring paid sick leave. The paid sick leave law itself says it does not preempt, limit or otherwise affect any other law, regulation or policy providing more generous paid sick leave. (AS 23.10.068(a)(2)) source Public record

Family and medical leave

The Alaska Family Leave Act applies only to public employers (18 workweeks in 24 months for a serious health condition, enforced by Wage and Hour for public employees); private employers rely on the federal FMLA.

Vacation and PTO at the end of employment

Employer policy controls Vacation pay and severance pay are owed only if the employer has a policy, a promise or a contract to pay them; the Department enforces the employer's own rules for these payments. When employment ends, all wages are due within three working days after a termination by the employer, or by the next regular payday at least three days after notice when the employee quits. (Department of Labor and Workforce Development Wage and Hour FAQ (question 10); AS 23.05.140(b)) source Public record

Other leave the law requires

Recent and coming changes

• Jul 1, 2025 Paid sick leave under 2024 Ballot Measure 1 (AS 23.10.066 to 23.10.069) took effect; employers had to give the written notice at hire or within 30 days of the effective date. in effect source Public record
• Sep 25, 2025 Department regulations on paid sick leave took effect: employer size by full-time equivalents, accrual year, front-loading, PTO policies, voluntary cash-out, advance notice, verification, written notice, and sick leave used and balance on pay statements (8 AAC 15.106 to 15.119, 15.160(h)). in effect source Public record
• HB 193 (CSHB 193(FIN) am), which would limit the paid sick leave requirement to employers with 10 or more employees at up to 56 hours a year, let an employer allow an employee to cash out accrued sick leave at the employee's request, and create a paid parental leave program, passed the House 36 to 4 on May 16, 2026. Its last action was in the Senate (Rules Committee) on May 20, 2026; it has not passed the Senate and is not law. passed one chamber source Public record

What was checked: Checked: the Department's Wage and Hour Pamphlet 100 (October 2025), the statutes on akleg.gov (print view), the paid sick leave FAQ (updated January 28, 2026), the final paid sick leave regulations (Register 255, October 2025), the employee FAQ, and the HB 193 bill page and House-passed text. Jury service (AS 09.20.037) and crime victims attending court or reporting an offense (AS 12.61.017) are protected only by bans on penalizing the employee, and AS 09.20.037 says it does not require pay, so neither is listed under other leave. Domestic violence, sexual assault and stalking leave is part of paid sick leave. No state statute requiring private employers to give bereavement, school activity, donation, emergency responder, holiday or separate pregnancy leave was found; Alaska has no state paid family leave insurance program (see the paid leave page). The record retention period for sick leave records was not confirmed.

Not confirmed: SB 189 and HB 161 (2025, both titled paid sick leave exemption) and SB 268 (2026, seafood processing workers and AS 23.10.069) were seen only as introduced or in committee; none passed a chamber per the bill pages or search results. The 34th Legislature's second session ended in May 2026, so HB 193 appears to have died in the Senate; not confirmed with an end-of-session record. No list of local paid sick leave ordinances was found; none is known, and with a statewide law, none was searched for city by city. How long employers must keep sick leave records (8 AAC 15.160 generally) was not read.

Federal law adds unpaid FMLA leave at employers with 50 or more employees and paid sick leave for federal contractors. Sick leave and time off in every state

Local sales and use taxes (no state sales tax)

Checked Nov 3, 2026

The State of Alaska does not levy a sales tax, but about 110 of its 162 municipal governments (cities and boroughs) levy their own, at 1 to 7 percent, each administered locally. Remote sellers collect for the municipalities that have joined the Alaska Remote Seller Sales Tax Commission (ARSSTC) once their statewide gross sales into Alaska reach $100,000 in the current or previous calendar year, registering with the Commission within 30 days; the 200-transaction threshold was removed effective January 1, 2025.

Local taxes

Yes, collected by the localities. Cities and boroughs may levy sales and use taxes after voter approval, and decide most exemptions themselves; if both a borough and a city in it levy sales tax, the two are added. Sellers with a physical presence register, file and pay with each municipality on the municipality's own forms. Remote sales into municipalities that have joined the ARSSTC (an intergovernmental commission established by agreement in 2019) are reported once, through the Commission's filing portal, at each member's rate and caps; the Commission's member list gives the date collection begins in each member jurisdiction, and its tax map (alaska.ttr.services) shows rates and exemptions by location. Rate lookup source Public record

Remote sellers

$100,000 (transaction count repealed Jan 1, 2025); counts gross: statewide gross sales of property, products and services delivered in Alaska, including marketplace sales, regardless of destination or taxability status of the buyer sales; current or previous calendar year. Apply for a certificate of sales tax registration with the Commission within 30 calendar days of meeting the threshold (or of the Code's effective date, whichever is later). The Uniform Code was adopted by the Commission in January 2020 and applies in each member municipality from the effective date of that municipality's ordinance adopting it (for example, the member list shows collection in the City of Adak beginning 2020/05/01). Alaska-based sellers with physical presence count only their remote sales sent outside their home jurisdictions toward the threshold. This is a municipal regime, not a state law; municipalities outside the Commission set their own rules. source Public record

Marketplace facilitators

Must collect (Same $100,000 statewide gross sales test, counting all sales into Alaska by all marketplace sellers on the platform; the facilitator collects for all marketplace sellers, whatever their own sales. A marketplace seller selling only through a facilitator does not register (it files a Marketplace Seller Affidavit).) source Public record

Streamlined Sales Tax

Not a member source Public record

Registration

Remote seller certificate of sales tax registration with the Alaska Remote Seller Sales Tax Commission (for remote sales into member municipalities); physical-presence sellers register with each municipality Register Registration and filing are through the Commission's portal (MuniRevs). Sellers with both physical presence and remote sales file remote sales with the Commission and physical presence sales directly with the jurisdiction. The state business license is a separate requirement. source Public record

Filing

• monthly: default for remote sellers registered with the Commission
• quarterly or less frequent: optional on application and approval by the Commission; the Commission's guidelines allow reduced frequency for businesses with less than $100,000 taxable dollars or 12 transactions a year statewide

Due: Monthly returns are due the last day of the following month; approved quarterly filers are due April 30, July 31, October 31 and January 31. Returns and payment must be received by midnight Alaska Standard Time on the due date, and a return is required even when no tax is due.
Electronic filing: Filings and payments to the Commission must be made electronically through the filing portal; no paper filings or checks.
Vendor discount: The Commission's filing software calculates timely filing compensation; the rate was not found on the pages read.
ARSSTC filing portal (MuniRevs) source Public record

Certificates

Resale: A remote seller with no physical presence in a member jurisdiction buying for resale to buyers there applies for a resale certificate through the Commission; Alaska-based sellers outside a taxing jurisdiction may also apply for a resale or wholesale certificate through it.
Exemptions: Exemptions are set by each municipality; the buyer keeps a current exemption certificate and the seller documents exemptions by certificate or other authorized means (the Commission publishes an entity-based exemption certificate). source Public record

Recent and coming changes

• Jan 1, 2025 The Commission's amended Uniform Code removed the 200-transaction threshold, leaving the $100,000 statewide gross sales test. source Public record

hasSalesTax is false because there is no statewide sales tax; the local, nexus, marketplace, registration and filing fields describe municipal sales taxes and the ARSSTC remote seller program. The Commission is an intergovernmental body of member municipalities, not a state agency.

Not confirmed: Registration fee with the Commission: none stated on the pages read. Timely filing compensation rate and cap: the Commission says its software calculates it but the amount was not found on the pages read. Number of current ARSSTC member jurisdictions: the member list page read did not load as a complete table in the saved copy.

Sales tax in every state

Credit card surcharges

Checked Nov 4, 2026. No state surcharge law

No Alaska statute was found that bars, caps or sets notice rules for a business adding a surcharge to a credit card purchase; card network rules and federal law still apply. The State of Alaska has no sales tax; municipal sales taxes are set and administered locally, and the remote seller code's definition of sales price does not name card surcharges.

The rule

No state law on credit card surcharges by sellers was found.

Cash discounts

No state law on cash discounts instead of card surcharges was found.

Sales tax on the surcharge

No state sales tax No state sales tax. Cities and boroughs that levy sales tax decide its base locally; for remote sales, the Alaska Remote Seller Sales Tax Commission's Uniform Code defines sales price as the total consideration without any deduction for the seller's cost, labor or service cost, interest, losses or any other expense of the seller, and does not name card surcharges. Each municipality's own code was not checked. source Public record

What was checked: Checked: Alaska Statutes Title 45 from AS 45.45.010 through chapter 45.68 (trade practices, including the Unfair Trade Practices and Consumer Protection Act at AS 45.50.471, personal information protection and card number truncation at AS 45.48.750), which mention surcharges only for rental car cost recovery fees and telephone surcharges in hotels and similar places, not card surcharges; and the ARSSTC Uniform Code (amended July 2024). A 2025 to 2026 bill (HB 171) appeared in a search result described as about interchange fees on tax and gratuity amounts; it was not read. A full-text search of government sites (state code and agency pages) on 2026-11-05 found no seller surcharge provision.

Not confirmed: No full-text search of the Alaska Statutes for "surcharge" was run outside AS 45.45 to 45.68; AS Title 06 (banking) and Title 45 chapters before 45.45 (including the Uniform Commercial Code) were not read. HB 171 (2025 to 2026): text and status not checked on akleg.gov. Municipal sales tax treatment of card surcharges (for example in Juneau or Kenai Peninsula Borough codes) not checked.

Federal law and the card networks' own rules apply in every state. Surcharge rules in every state

Pass-through entity tax

Checked Nov 3, 2026

Alaska has no individual income tax, so no PTET is needed: the Department of Revenue, Tax Division, states that the State of Alaska currently does not have an individual income tax.

Not confirmed: The Alaska Legislature's records were not searched for a PTET bill; with no individual income tax, none would be expected.

Pass-through entity tax in every state

Conformity to the 2025 federal tax law

Checked Nov 3, 2026. Business tax: corporate income tax (corporation net income tax)

Alaska has no individual income tax, but it taxes corporations on Alaska taxable income based on federal taxable income. AS 43.20.021 adopts the Internal Revenue Code as amended (rolling conformity) unless another provision of the chapter excepts or modifies it, so the Public Law 119-21 business changes flow through for most corporations; no Alaska act or Department of Revenue guidance on the federal law was found. The main difference is for oil and gas corporations, which compute depreciation under IRC section 167 as it read on June 30, 1981, or use financial statement depreciation, so federal bonus depreciation and section 179 expensing do not carry to their returns.

Follows the Code

Rolling: follows the Code as it changes. AS 43.20.021(a)
AS 43.20.021(a) adopts 26 U.S.C. 1 to 1399 and 6001 to 7872, as amended, with full force and effect unless excepted to or modified by other provisions of AS 43.20. The Department of Revenue's 2025 Form 6000 instructions describe the same adoption. source Public record

Starting point

Corporations: federal taxable income source Public record

Response to Public Law 119-21

None yet. Years: 2025 and 2026
No Alaska act responding to Public Law 119-21 and no Department of Revenue notice on it were found. Under rolling conformity the federal changes apply unless Alaska law excepts them. Form 6000, line 1, starts from federal taxable income before the federal net operating loss and dividends-received deductions, generally line 28 of federal Form 1120. The 2025 Form 6000 instructions' What's New section does not mention the federal law. source Public record

Provision by provision

Guidance from the state

• 2025 Alaska Corporation Net Income Tax Return Instructions (Form 6000): Adoption of the Internal Revenue Code
• 2025 Alaska Oil and Gas Corporation Net Income Tax Return Instructions (Form 6100)

The Department of Revenue's Corporate Income Tax news list showed no item on the federal law; its latest entry was dated August 14, 2024.

Not confirmed: The Alaska Legislature's 2025 to 2026 bill records were not searched bill by bill for a conformity or decoupling measure; one web search found none, and an unofficial page mentioning a corporate tax conformity vote could not be tied to an Alaska bill. Whether any other provision of AS 43.20 (besides the oil and gas depreciation rule) modifies sections 168(k), 179, 174A or 163(j) for corporations generally was not checked section by section.

Conformity in every state

Pay in job postings

Checked Nov 2, 2026. No state pay range law

Alaska does not require employers to put pay in job postings or to disclose a pay range to applicants or employees; no salary history ban was found in the employment statutes checked. Bills to require pay disclosure (SB 78 and HB 156) were introduced in the 2025 to 2026 Legislature; their bill pages show them still in committee, with no floor vote.

Salary history ban: No. No salary history provision was found in AS 18.80.220 (unlawful employment practices, including equal pay between the sexes) or the Alaska Wage and Hour Act, AS 23.10. source Public record

What was checked: Checked for a posting or disclosure law: AS 18.80.220 (unlawful employment practices, which includes discrimination in pay between the sexes and discriminatory job advertisements, but no pay disclosure); AS 23.10.005 to 23.10.499 (the Alaska Wage and Hour Act and related wage provisions; the old equal pay sections AS 23.10.155 to 23.10.320 are repealed, with present provisions in AS 18.80.220); and the Department of Labor and Workforce Development, Wage and Hour page, which lists no pay disclosure program. SB 78 and HB 156, both titled Disclosure of Wage Information, would add pay disclosure rules; on the Legislature's bill pages SB 78 is in the Senate Labor and Commerce Committee (heard and held April 8, 2026) and HB 156 in the House Finance Committee (status date May 14, 2025), and neither shows a floor vote. No municipal ordinance requiring pay in postings was found.

Not confirmed: Municipal codes (for example Anchorage) were not checked one by one for a posting ordinance. The 34th Legislature's second session has adjourned; a person may want to confirm on akleg.gov that SB 78 and HB 156 had no later action.

Pay transparency rules in every state

For tax professionals

Checked Nov 3, 2026. Alaska Department of Revenue, Tax Division

The Tax Division's power of attorney is Form 774, Alaska Power of Attorney, filed through Revenue Online or by mail; whether the federal Form 2848 is accepted was not found. Alaska has no individual income tax and no paid preparer registration program was found. Electronic filing is the rule for Tax Division returns, with Form 773 waivers that are never granted to a corporation required to e-file its federal income tax return.

Power of attorney

Form 774, Alaska Power of Attorney (0405-774, 06-21-24). A recognized representative: an attorney in good standing in any state, a CPA licensed in any state, an individual enrolled to practice before the IRS in active status, or an individual in a special status with the taxpayer (an officer or regular full-time employee, or an immediate family member). A person who prepares or signs a return may represent the taxpayer for that return, and the Department may allow another individual in a particular matter on written application. A general power of attorney for all Tax Division tax types or the ones checked, for the tax years or periods listed: preparing and filing documents, receiving confidential information, communicating with staff, and representing the taxpayer at audits, conferences, hearings and other meetings. The taxpayer can withhold listed powers, such as representing in administrative proceedings, receiving refund checks, executing waivers, extending the assessment period or signing closing agreements. Through Revenue Online (online-tax.alaska.gov), where it counts as an original and need not be mailed; otherwise the original must be mailed to the Department. No expiration stated; a new Form 774 revokes earlier powers of attorney for the same matters and periods unless they are listed as exceptions. form source Public record

Federal Form 2848

Not stated No Tax Division statement on the federal Form 2848 was found.

Information only

Form 322, Alaska Waiver of Confidentiality for Tax and Other Information Obtained under Title 43. The taxpayer waives confidentiality under AS 43.05.230(a) so the Department can disclose to, or request from, a named person the information listed (tax type and periods); it is limited to what is listed. Mailed to the Tax Division, 550 W Seventh Ave, Suite 500, Anchorage, AK 99501-3555. source Public record

Preparer registration

No program found

E-file mandate for preparers

No preparer threshold. The Tax Division's 2023 annual report says taxpayers are required to file their returns electronically using Revenue Online for taxes such as alcoholic beverage, commercial passenger vessel, marijuana, motor fuel, tire fee, tobacco and vehicle rental. Tax Division returns, including corporate income tax (Alaska returns can go with the federal return through IRS Modernized e-File or alone) and partnership information returns. Client opt-out: Form 773, Electronic Filing Waiver Application, filed at least 30 days before the return is due; a waiver lasts five years after the first filing due date after it is granted. No waiver is granted to a taxpayer required to e-file its federal corporate income tax return. source Public record

Online access for professionals

Revenue Online. Filing returns and forms, including Form 774 powers of attorney, which count as originals when filed there. Corporate income tax returns can also be e-filed through IRS Modernized e-File, with or without the federal return. source Public record

Practitioner line

No dedicated practitioner line found. Tax Division Anchorage office 907-269-6620; Juneau office 907-465-2320. 8 a.m. to 4 p.m. Alaska Time. source Public record

Alaska has no individual income tax; the Tax Division administers corporate income tax and excise taxes. In informal conferences and formal hearings, a representative other than an attorney must file a completed power of attorney when entering an appearance (15 AAC 05). The Alaska Administrative Code section 15 AAC 20.150, Requirement to file returns electronically, is shown as repealed; the legal basis for the current e-file requirement was not identified.

Not confirmed: Whether the Tax Division accepts the federal Form 2848: not found. How a tax professional gets third party access to a client's account in Revenue Online: not found in the public pages; the portal's help pages need a browser. Transcripts, account statements or copies of returns: no request process found. The current statute or regulation behind the e-file requirement, and any penalty: not identified (15 AAC 20.150 is repealed). Processing time for Form 774: not stated. registration.required is false because no Alaska preparer registration program was found; Alaska has no individual income tax.

Rules for tax professionals in every state

Federal tax data sharing

9 IRS data-sharing agreements with agencies in Alaska, for any purpose (TIGTA, as of March 2026) source Public record; FUTA credit certified to the IRS by Alaska Division of Employment and Training Services source Public record. How the IRS shares tax data with the states

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