Instructions For 2013 Alaska Fisheries Business Tax Annual Return (Page 2 of 8) in pdf

business. Include the resource owner’s name and fisheries

Bonus or Other Additional Payments to Fishermen

business license number.

To report bonus or additional payments made to fishermen,

check the bonus box near the top of the return and include

Schedule 7 – Sold Unprocessed in Alaska or Under

the month and year of payment. Complete and submit

Exclusion (AS 43.75.017)

the entire tax return, including processing activity and credit

Use this schedule to report all fisheries resources sold

schedules (if applicable), using the corrected amounts.

unprocessed in Alaska by your company. Include the name

The bonus return and additional tax are due no later than

and address of the purchaser.

the last day of the month following the month in which the

payments were made. If you make bonus payments before

Use this schedule to also report fisheries resources you

filing your original fisheries business tax return, include

caught and sold to a licensed fisheries business that were

those payments as part of the values reported on your

not processed beyond heading, gutting, cleaning, freezing

original tax return.

and glazing. Check the .017 box and include the buyer’s

name and fisheries business license number.

PROCESSING & EXPORTING ACTIVITY SCHEDULES

The Alaska Fisheries Business Tax Return includes a

PROCESSING LOCATION CODES

separate schedule for each processing activity. The forms

The fisheries business tax is shared to organized boroughs

required depend on your business activities. Refer to

and incorporated cities in Alaska. Each processing area or

the following schedule descriptions to determine which

incorporated city has an assigned code. A directory of maps

schedules you must complete with your return.

is included in the Alaska Fisheries Processing Location

Code Maps and Directory at

Schedule 1 – Caught and Processed

Use this schedule to report fisheries resources your company

If fisheries resources were:

caught and processed. Use the processing location code

• Processed within the city limits of an incorporated city in

assigned to the area where the processing took place.

Alaska, use the location code of the incorporated city.

Schedule 2 – Purchased and Processed

• Processed in an area that is not within the city limits of an

Use this schedule to report fisheries resources your company

incorporated city, use the location code for the area.

purchased and processed. Include fisheries resources that

were purchased from fishermen claiming exclusion from the

• Exported unprocessed outside of Alaska, use location

fisheries business tax. Use the processing location code

code 8888.

assigned to the area where the processing took place.

Enter one location code in the assigned block for each

completed line entry. If you processed the same species

Schedule 3 – Transported Unprocessed

in more than one of the coded areas or incorporated cities,

Use this schedule to report fisheries resources transported

use a separate line for each location. Note: your return is

unprocessed outside the taxing jurisdiction of Alaska. You

incomplete if you leave out the processing location code.

must include the city and state of the purchaser for each

fisheries resource transported unprocessed.

ALASKA

SEAFOOD

MARKETING

ASSESSMENT

Schedule 4 – Custom Processed by Others

(FORM 578)

Use this schedule to report fisheries resources that were

The seafood marketing assessment is computed on the

custom processed for your company by another licensed

aggregate value of all seafood resources. If you have one

fisheries business in Alaska. Include the name and fisheries

or more fisheries business licenses (applied for under the

business license number of the custom processor. Use the

same EIN/SSN), you are required to file a single seafood

processing location code assigned to the area where the

marketing assessment return for the aggregate total value

processing took place.

from all your fisheries business tax returns. Only persons

or businesses that produce $50,000 or more in value of

Schedule 5 – Custom Processed by/for Unlicensed

seafood resources in Alaska must file this return and pay

Companies

this tax.

Use this schedule to report fisheries resources: a) that were

custom processed for your company by an unlicensed

Amended Returns

processor, or b) that your company custom processed for

To correct a previously filed Alaska Seafood Marketing

someone not licensed as a fisheries business in Alaska.

Assessment return, check the amended box near the top of

Include the unlicensed person’s name and address. Use

the return and attach a statement explaining the reason for

the processing location code assigned to the area where

the amendment. Complete the return using the corrected

the processing took place.

amounts.

Schedule 6 – Custom Processor Information

Bonus or Other Additional Payments to Fishermen

Use this schedule to report fisheries resources your

To report bonus or additional payments made to fishermen,

company custom processed for another licensed fisheries

check the bonus box near the top of the return. Complete

and submit the form using the corrected amounts. Bonus

0405-574i Rev 12/19/13 - page 2

Instructions For 2013 Alaska Fisheries Business Tax Annual Return Page 2

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