Form 04-611 Instructions - Alaska Department Of Revenue
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8I N S T R U C T I O N S
CONTENTS
Schedule C - Tax Payment Record
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AVOID COMMON MISTAKES
To facilitate the processing of the return, be
Schedule D - Alaska Tax Computation
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If You Need Help
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sure to do the following:
Internet Home Page
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Schedule E - Other Taxes
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Changes This Year
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1.
The water's edge combined reporting
Avoid Common Mistakes
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method is mandatory in Alaska. Do not file
Schedule H - Computation of Alaska Income
using a world-wide combined reporting
Line 1, Federal Taxable Income
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GENERAL INSTRUCTIONS
method.
Line 2, Affiliated Taxpayers
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Line 10, Income Allocated to Alaska
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I. Basic Filing Procedures
2.
Use the correct form and schedules.
Line 11, Alaska Items
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Who Must File
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Non-affiliated corporations operating solely
Which Form to Use
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in Alaska are encouraged to use the short
Schedule I - Apportionment Factor
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Affiliated Group Defined
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form,
Form
04-611SF.
All
other
Property Factor
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Small Business Corporation
corporations must use the standard Form
Payroll Factor
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(S Corporation)
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04-611.
Sales Factor
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Partnership
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Limited Liability Company (LLC)
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3.
Unless the corporation changed its
Schedule J, Alaska Capital and Section 1231
Inactive Corporation
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name, enter the name as it appeared in the
Gains and Losses
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Exempt Organization
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prior return. If this is a consolidated return,
Water’ s Edge Filing
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see
specific
instructions
on
page
5
Schedule K, Alaska Charitable Contribution
Filing a Consolidated Return
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regarding taxpayer identification.
If the
Deduction
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Attachment of Federal Return
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name on this return is different from the
name reported on the prior return, complete
Schedule L, Alaska Dividends-Received
question 4 of Schedule B (standard Form
II. Water’ s Edge Combined Reports
Deduction (DRD)
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Combined Report
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04-611 only).
Water’ s Edge Method of Reporting
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Short Form 04-611 SF
Unitary Group or Unitary Business
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4.
Accurately complete all “RETURN
Return Data
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Allocation and Apportionment of Income
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DATA” questions on page one. You must
Preparing a Consolidated Return
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know the answers to these questions to file
Schedule A - SF
Combined Affiliates Having Different
accurately. We need this data to process
Credits
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Accounting Periods
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the returns efficiently. Do not assume that
Alaska Education Credit
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because the corporation filed using the short
III. Other General Instructions
form in 1998, that it is eligible to use the
Schedule B - SF
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Return Due Date
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short form in 1999.
Extension of Time to File
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Payment Due Date
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5.
Provide the name and phone number of
IF YOU NEED HELP
Where to Send the Return
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a contact person who can answer any
If you have questions not addressed in these
Who Must Sign
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question that we may have regarding the
instructions, need additional information, or
Estimated Tax
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return. This must be an officer or employee
require other assistance, contact the department by
Payment of Tax
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who is authorized to answer any such
telephone
at:
907.465.2320
in
Juneau;
or
Large Payments
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questions.
Generally, we cannot discuss
907.269.6620 in Anchorage.
Alaska Interest Rates on Tax Due
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taxpayer information with an outside party
Amended Returns
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unless we have a Power of Attorney.
INTERNET HOME PAGE
Adjustments to Federal Income
Current tax forms, instructions, and our Guide to
Tax Liability
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6.
Complete all taxpayer data on page
Returns Based on a Combined Report are
Late Filing of Return
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one and all affiliate taxpayer data on
available on our Internet home page. Our URL is:
Late Payment of Tax
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Schedule B (standard Form 04-611 only).
Disclaimer Regarding Federal Changes
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Refer to instructions on page 5 for
assistance in finding Alaska Commerce ID
SPECIFIC INSTRUCTIONS
#’ s.
CHANGES THIS YEAR
Form 04-611
7.
If this taxpayer and one or more other
Automated Tax Payments
Taxpayer Identification
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Alaska
taxpayers
are
included
in
a
The Alaska State Automated Payments (ASAP)
Contact Person
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consolidated federal return, these same
system allows taxpayers to pay their tax by
Alaska Commerce ID#
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taxpayers must file a consolidated Alaska
telephone toll free. To enroll, call 1.800.204.6394
Return Data
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return if they are members of the same
of
visit
our
web
site
at
unitary group. If the federal common parent
/Forms/index.htm
Schedule A - Net Income Tax Summary
is not an Alaska taxpayer, identify the
to request an enrollment packet. The enrollment
Alaska Net Operating Loss
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common parent on Schedule B, question 2.
process takes two to three weeks.
Incentive Credits
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8.
Attach schedules as instructed in the
Federal Schedule D and Form 4797
Schedule B - Taxpayer Information
forms.
Schedules providing detail, by
Effective for 1999 returns taxpayers are required to
Affiliated Taxpayer Information
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company, are required where specified in
attach copies of Federal Schedule D and Form
the forms.
Attaching complete schedules
4797 to their Alaska return.
will ensure a valid filing and prevent
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