Form 0405-680 - Fishery Resource Landing Tax Return - 2013 Page 13
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18Taxpayer name
680
Federal EIN or SSN
Alaska Fishery Resource Landing Tax Return
Schedule 3 - CDQ Credit
Credit for Approved Contributions Under a CDQ
Explanation: A taxpayer who harvests a fishery resource un-
Limitation: The credit is limited to 45.45% of the tax due on the
der the provisions of a community development quota (CDQ) may
value of the fishery resource harvested under the CDQ.
claim qualifying contributions as a credit. Contributions must have
been approved by the Tax Division. Use Form 681 - CDQ Credit
Application to apply no later than January 31 of the year following
the tax year.
Department use only
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Total unprocessed value from Schedules 2E
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2
Multiply line 1 by 3% (.03)
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Total unprocessed value from Schedules 2D
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Multiply line 3 by 1% (.01)
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Tax on resources harvested under a CDQ (add lines 2 and 4)
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Maximum credit available [multiply line 5 by 45.45% (.4545)]
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Approved contributions (from CDQ Credit Application Form)
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CDQ Credit. Enter lesser of line 6 or line 7 here and on Page 1, line 2a
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Alaska Fishery Resource Landing Tax Return
Schedule 4 - Credit for Other Taxes Paid
Explanation: Before a credit is allowed for taxes paid to another
Limitation: The amount of the credit for taxes paid to another
jurisdiction, you must attach a statement attesting that the tax has
jurisdiction on the fishery resource may not exceed the landing tax
been paid, indicating the date the payment was made, describing
liability that applies to the same fishery resource. For purposes of
the nature of the tax and providing citation to the statutory or
this section, “jurisdiction” includes a state other than Alaska, the
other legal authority of the jurisdiction that imposed the tax. You
United States or a foreign country.
must also attach a copy of the return or report filed with other
jurisdictions for which credits are being claimed.
Department use only
Enter the Alaska landing tax incurred on fishery resources subjected to tax by
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another jurisdiction
Taxes paid to another jurisdiction
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Credit for other taxes. Enter lesser of line 1 or 2 here and on Page 1, line 2b
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680
0405-680 Rev 12/19/13 - page 13
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