Instructions For 2014 Alaska Dive Fishery Management Assessment Form (Page 2 of 2) in pdf

file the return and remit the assessment on or before

How do I amend my original return?

Check the box indicating that you are filing an amended

the due date indicated.

return. You should also check whether you are a

Fishermen (including direct market license holders,

“Licensed Buyer” or “Fisherman” and indicate the year

and quarter (if applicable) that you are amending.

catcher sellers, catcher exporters and catcher

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, 2015.

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, 2015.

Attach a detailed explanation for the changes.

If the due date falls on a Saturday, Sunday, or legal

Additional forms or questions

holiday, the due date is the next business day.

Download forms at

You may photocopy this form as needed or request

additional forms at (907) 465-2320 or fax your request

Who must file a bonus return?

to (907) 465-2375.

Licensed in-state buyers making bonus payments to

fishermen for geoduck, sea cucumber and sea urchin

If you have any questions, email us at:

harvested in Southeast Management Area A are

fish_excise@alaska.gov or call (907) 465-2320

required to file a bonus return.

How are bonus amounts reported?

In addition to checking the box as a “Licensed 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 February 2015 for geoduck

purchased in December 2014 would be reported on a

bonus return for the Oct-Dec 2014 quarter and would

be due March 31, 2015).

0405-580i Rev 12/20/13 page 2

Instructions For 2014 Alaska Dive Fishery Management Assessment Form Page 2

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