Form 0405-580i - Instructions For 2013 Alaska Dive Fishery Management Assessment Form Page 2
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1
2How do I amend my original return?
file the return and remit the assessment on or before
the due date indicated.
Check the box indicating that you are filing an amended
return. You should also check whether you are a
Fishermen (including direct market license holders,
“Licensed Buyer” or “Fisherman” and indicate the year
catcher sellers, catcher exporters and catcher
and quarter (if applicable) that you are amending.
processors) who sell to unlicensed buyers in the state
or who export the resource from the state must pay
Under column A indicate the correct pounds for each
the assessment and file an annual return on or before
species. Under column B indicate the correct value,
March 31, 2014.
and calculate the corrected tax under column D.
Total the tax on line 4. Include on line 5 the payment
Fishermen should check the “Fisherman” box and
included with your original return and subtract that
indicate the year dive fisheries resources were
amount from line 4 to determine the additional amount
exported from the state or sold to unlicensed buyers in
or refund due on line 6.
the state. File the return and remit the assessment on
or before March 31, 2014.
Additional forms or questions
Download forms at
If the due date falls on a Saturday, Sunday, or legal
You may photocopy this form as needed or request
holiday, the due date is the next business day.
additional forms at (907) 465-2320 or fax your request
to (907) 465-3566.
Who must file a bonus return?
If you have any questions, email us at:
Licensed in-state buyers making bonus payments to
fish_excise@alaska.gov or call (907) 465-2320
fishermen for geoduck, sea cucumber and sea urchin
harvested in Southeast Management Area A are
required to file a bonus return.
How are bonus amounts reported?
Instead of checking the box as a “Buyer”, check the
box identifying this as a Bonus Return, and indicate
the year and quarter the resource was originally
acquired in the appropriate section. Indicate the year
and quarter in which the bonus was paid.
To calculate the assessment amount, report under
column A the pounds reported on your original return,
and under column B indicate the value previously
reported plus the bonus payments made. Calculate
the tax on the revised value and compute the total on
line 4. On line 5 indicate the assessment payment
made with your original return. On line 6 indicate the
difference between your revised assessment and the
amount paid with your original return. The difference is
the amount you should include with the Bonus Return.
When is the bonus return due?
Bonus payments are required to be reported and any
additional assessment paid on or before the last day
of the month following the end of the quarter in which
the bonuses were paid to the fishermen (e.g., a bonus
payment made in July of 2010 would be reported on a
bonus return for the Jul-Sep 2010 quarter and would
be due October 31, 2010).
0405-580i Rev 11/12 - page 2
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