Alaska Incentive Credits
Summary
6300
2015
Form
EIN
Name Shown On Return
Part I: Order of Application
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1. Alaska income tax before credits. Enter amount from line 4 of Form 6000, 6100, or 6150
1
2a. Gas exploration and development tax credit (AS 43.20.043) current year. Enter amount
2a
from Form 6320, line 3
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2b. Gas exploration and development tax credit carryover (attach schedule)
2b
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2c. Tentative credit before tax limitation. Add lines 2a–2b
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2c
3. Multiply line 1 by 75% and enter here
3
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4. Gas exploration and development tax credit allowed. Enter lesser of line 2c or line 3, here
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and on line 38
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5. Subtract line 4 from line 1
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6. Alaska other taxes (see instructions)
6
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7. Add lines 5 and 6
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8. Income tax education credit (AS 43.20.014). Tentative credit before tax limitation. Enter
8
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amount from Form 6310, line 9
9. Income tax education credit allowed. Enter lesser of line 7 or line 8, here and on line 39
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10. Subtract line 9 from line 7
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10
11. Oil and gas service industry expenditure credit (AS 43.20.049) current year. Enter
11
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amount from Form 6327, line 3
12. Oil and gas service industry expenditure credit carryover (attach schedule)
12
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13. Tentative credit before tax limitation. Add lines 11–12
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13
14. Oil and gas service industry expenditure credit allowed. Enter lesser of line 10 or line 13, here
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and on line 40
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15. Subtract line 14 from line 10
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15
16. In-state oil refinery infrastructure expenditures credit (AS 43.20.053) current year. Enter
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amount from Form 6328, line 2
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17. Reserved
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18. Tentative credit before tax limitation. Add amounts on lines 16–17
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19. Applied to tax. Enter the lesser of line 15 or line 18 here and on line 41
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20. In-state oil refinery infrastructure expenditures credit available for refund. Subtract line
20
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19 from line 18
21. In-state oil refinery infrastructure expenditures credit requested as a refund. Enter here
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and on line 35
22. Subtract line 19 from line 15
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0405-6300 Rev 01/01/16 - page 1