Instructions For Form 6325

2013 Alaska Veteran Employment Tax Credit

GENERAL INSTRUCTIONS

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Purpose of Form

Form 6325 is required for an employer to claim an income tax

or call:

credit for the employment of a veteran in the state.

Juneau: 907-465-2320

Complete Form 6325 to claim an income tax credit on Form

Anchorage: 907-269-6620

6000, 6020, 6100, or 6150, or to report creditable activities on

Form 6900 Alaska Partnership Information Return.

SPECIFIC INSTRUCTIONS

An employer may be eligible to claim an income tax credit

for hiring a veteran in the state. The amount of the credit is

Line 1: Report the name, social security number, discharge

dependent on whether the veteran is disabled, and whether the

date, and employment date of each veteran hired in a

veteran is a permanent hire or a seasonal hire. If a permanent

permanent position, in columns A, B, C, and D, respectively.

hire, the law requires that the veteran be employed for 1,560

Column E is a check-box to indicate whether the veteran is

hours or more during the 12 consecutive months immediately

disabled. Enter the dates in columns C and D in the format

following the date the veteran is first employed. For a seasonal

mm/dd/yyyy.

hire, the law requires that the veteran be employed for 500 hours

or more during the three months immediately following the date

Enter in column F the number of hours that the veteran was

the veteran is first employed. The credit available is $3,000 for

employed during the twelve months immediately following the

the permanent hire of a disabled veteran and $2,000 for the

date the veteran is first employed. If the amount of hours

permanent hire of a veteran not disabled. A credit of $1,000

employed is less than

1,560, then no credit is available

is available for the employment of any veteran in a seasonal

for that veteran.

In column G, enter the credit available

position.

if all requirements are met. The credit is $3,000 for the

employment of a disabled veteran in a permanent position, or

The law imposes certain other requirements for the credit. The

$2,000 for a veteran who is not disabled.

employment of a veteran must start not more than two years after

discharge (in the case of a veteran not disabled) or 10 years

Additional Forms 6325 may be attached, if one Form 6325 is

after discharge (in the case of a disabled veteran). The veteran

inadequate to report all veterans hired. In this case, show the

must have been unemployed for at least four weeks immediately

total of all Forms 6325 on the first Form 6325 line 2, leaving

preceding the date employment begins.

line 2 blank on subsequent Forms 6325.

The law was effective July 1, 2012. The credit is available only

Line 3: Report the name, social security number, discharge

for employment that meets the requirements after the effective

date, and employment date of each veteran hired in a

date. For computing hours and months of employment, count

seasonal position, in columns A, B, C, and D, respectively, in

only those periods that occur after the effective date of the law.

the same manner as described above.

The employer is required to maintain records to support its claim

In column F, enter the number of hours that the veteran was

of credit, including Form 6326 (see below) and a copy of the

employed during the three months immediately following the

veteran’s documentation to show the date that the veteran was

date the veteran is first employed. If the amount of hours

honorably discharged.

employed is less than 500, then no credit is available for that

veteran. The credit is $1,000 for the employment of a veteran

Other Related Forms

in a seasonal position.

Form 6325 is a supplementary form that calculates the potential

credit to be ordered and limited on Form 6300 Alaska Incentive

If additional Forms 6325 are needed, show the total of all

Credits. Carryovers of the veteran employment tax credit are

Forms 6325 on the first Form 6325, line 4, leaving line 4 blank

reported directly on Form 6300. If the taxpayer is claiming a

on subsequent Forms 6325.

carryover of the veteran employment tax credit, the employer

must attach a schedule of the carryover, showing amounts and

Attach Form 6325 to Form 6000, 6020, 6100, or 6150, or

tax years in which the credit was generated, and the years of

Form 6900, as appropriate.

utilization. See instructions for Form 6300 for more information.

Form 6326 Certificate of Qualifying Veteran is prepared and

signed by the qualifying veteran. The employer must secure the

certificate at the time of employment of the veteran, along with

a copy of the veteran’s federal Certificate of Discharge (DD 214

etc.) showing that the veteran was honorably discharged. Do

not send Form 6326 or the Certificate of Discharge with the tax

return.

0405-6325i Rev 01/01/14

Instructions For Form 6325 - Alaska Veteran Employment Tax Credit - 2013

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