Instructions For Form 6325

2014 Alaska Veteran Employment Tax Credit

GENERAL INSTRUCTIONS

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Purpose of Form

call:

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

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 permanent

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

position, in columns A, B, C, and D, respectively. Column E is a

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

check-box to indicate whether the veteran is disabled. Enter the

hours or more during the 12 consecutive months immediately

dates in columns C and D in the format mm/dd/yyyy.

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

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

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

or more during the three months immediately following the date

employed during the twelve months immediately following

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

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

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

employed is less than 1,560, then no credit is available for that

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

veteran. In column G, enter the credit available if all requirements

is available for the employment of any veteran in a seasonal

are met. The credit is $3,000 for the employment of a disabled

position.

veteran in a permanent position, or $2,000 for a veteran who is

not disabled.

The law imposes certain other requirements for the credit. The

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

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

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

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

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

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

must have been unemployed for at least four weeks immediately

2 blank on subsequent Forms 6325.

preceding the date employment begins.

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

The employer is required to maintain records to support its claim

date, and employment date of each veteran hired in a seasonal

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

position, in columns A, B, C, and D, respectively, in the same

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

manner as described above.

honorably discharged.

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

employed during the three months immediately following the date

Other Related Forms

Form 6325 is a supplementary form that calculates the potential

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

credit to be ordered and limited on Form 6300 Alaska Incentive

is less than 500, then no credit is available for that veteran. The

Credits. Carryovers of the veteran employment tax credit are

credit is $1,000 for the employment of a veteran in a seasonal

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

position.

carryover of the veteran employment tax credit, the employer

must attach a schedule of the carryover, showing amounts and

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

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

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

utilization. See instructions for Form 6300 for more information.

subsequent Forms 6325.

Form 6326 Certificate of Qualifying Veteran is prepared and

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

signed by the qualifying veteran. The employer must secure the

6900, as appropriate.

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 01/01/15

Instructions For Form 6325 - Alaska Veteran Employment Tax Credit - 2014

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