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Form 6390 is used to order and limit federal-based credits for Alaska income tax purposes, allowing taxpayers to claim these credits on Forms 6000, 6100, or 6150. The form adheres to Alaska law, which limits credits to 18% of the federal amount and excludes certain federal credits not applicable in Alaska. It provides specific instructions for calculating allowable credits, including investment credits and carryforward/carryback provisions. Additional assistance can be obtained through the Alaska Department of Revenue.
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  1. Click ‘Get Form’ to open Form 6390 in the editor.
  2. Begin with Line 2a, where you will enter the amount of federal investment credit that is not attributable to Alaska property. Ensure accuracy as this affects your overall credit calculation.
  3. Proceed to Line 2b, noting that Alaska does not allow certain credits such as backup withholding. Carefully review the instructions to avoid errors.
  4. For Line 4, utilize Form 6395 to calculate general business credits from passive activities and enter the corresponding amount from that form.
  5. On Line 9, document any unused federal-based credits carried forward. Attach a detailed schedule showing these credits by year generated and used.
  6. Complete Line 10 similarly for any carryback of unused credits, ensuring you attach the necessary supporting schedule.
  7. Finally, review Lines 21 and 26a–26b for specified credits and ensure all schedules are attached before submission.

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