Alaska’s incorporation process is manageable, but it leaves little room for guesswork. A clear understanding of the state’s filing, governance, and compliance requirements can help you move through the process with fewer delays and avoid problems that are harder to fix later.
Key takeaways
- Form an Alaska corporation by appointing an eligible registered agent and filing Form 08-0400, Articles of Incorporation, with the Alaska Corporations Section.
- The state charges $250 to file the articles of incorporation, and most corporations also need an Alaska Business License that costs $50 for one year or $100 for two years.
- After formation, file the free initial report within six months and complete the corporation’s bylaws, organizational actions, share issuances, EIN application, and licensing requirements.
- Alaska corporations must file biennial reports. The current report fee is $100, and late filings incur an additional $37.50 fee.
What you need before filing
There’s a bit of prepwork you’ll need to do before you can file your incorporation documents with the state. Though the exact things you’ll need to do before you can file will depend on your business, there are a few things every business will need.
Gather the following information before starting the process:
- Corporate name that is distinguishable on the state record and includes an approved corporate designator
- Six-digit NAICS code describing the corporation’s primary business activity
- Brief corporate-purpose statement
- Registered agent’s exact legal name, physical Alaska street address, and mailing address
- Number of authorized shares and the par value of those shares
- Information about any alien affiliates, or confirmation that the corporation has none
- Any additional provisions as desired
- Incorporator’s name, address, and signature
- An accepted payment method for the $250 filing fee
The state will also request contact information for returning documents or confirmation letters. This information will remain private and will only be used in the processing of the formation document.
How to form an Alaska corporation in 10 steps
Following the process in order can reduce filing delays and make the corporation easier to operate after the state approves it.
Step 1: Choose an Alaska corporate name
Your corporate name must be distinguishable from other names registered or reserved with the Alaska Division of Corporations, Business and Professional Licensing. It must also include “Corporation,” “Incorporated,” “Company,” or “Limited,” or an accepted abbreviation such as “Corp.,” “Inc.,” “Co.,” or “Ltd.”
Search the Alaska Corporations Database before filing. A name search is preliminary rather than a guarantee of approval because the Corporations Section makes the final determination when it reviews the filing. You may also use LegalZoom’s free corporation name check below.
Free Alaska Business Name Check
Starting a business? Use our free name check tool to check your business name against the Alaska Division of Corporations database.
By clicking "Check Availability," I agree to LegalZoom's Terms of Use. This search is a preliminary check of state databases and does not include variations or trademarks. Results do not guarantee name availability or compliance with legal requirements.
If you are not ready to form the corporation, you may reserve an available name for 120 days by filing a name reservation application and paying the current $25 fee. Name reservation is optional.
For a deeper dive on business names, read our comprehensive guide to Alaska business names.
Step 2: Appoint an eligible Alaska registered agent
Every Alaska corporation must continuously maintain a registered agent and registered office in the state. The agent receives service of process, state correspondence, and other official documents for the corporation.
The agent may be an individual Alaska resident or a domestic or foreign corporation authorized to transact business in Alaska. An LLC, partnership, or other non-corporation entity cannot serve, and the corporation cannot name itself as its own registered agent. The agent must maintain a physical Alaska street address rather than only a P.O. box.
Review LegalZoom’s Alaska registered agent guide for a more detailed explanation of eligibility, appointment, changes, and biennial-report implications.
Step 3: Select the initial directors and determine the share structure
The incorporator should identify the initial directors who will oversee the corporation until shareholders elect their successors. The corporation should also decide how many shares it will be authorized to issue and whether it needs more than one class or series of stock.
Authorized shares are the maximum number of shares the corporation may issue under its articles of incorporation. Issued shares are shares the corporation has actually distributed, while outstanding shares are issued shares currently held by shareholders. Authorizing shares does not, by itself, transfer ownership to anyone.
Alaska’s form asks for the number of authorized shares and their par value. Businesses planning multiple stock classes, outside investment, or specialized voting or economic rights should consider obtaining legal and tax advice before filing.
Step 4: Prepare and file the Alaska articles of incorporation
A domestic business corporation is formed by filing Form 08-0400, Articles of Incorporation, or the corresponding online filing with the Alaska Corporations Section. You’ll need all of the information from the list earlier in this guide.
The state filing fee is currently $250. You may file online or mail the completed form and payment to the address listed on the form. Online filings that are available through the portal generally post immediately unless examiner review is required.
If you prefer to file by mail, download the most current form from the official Alaska corporations forms page. Hardcopy processing may take up to three weeks and can take longer during the October-through-February renewal season. Alaska does not offer expedited filing service.
When the filing is approved, the state assigns the corporation an Alaska entity number. Keep this number available for licensing, reports, amendments, and future state filings.
Step 5: Adopt bylaws and complete the organizational actions
Bylaws establish the corporation’s internal governance rules, including director and officer roles, meeting procedures, voting requirements, stock administration, and amendment procedures. They are generally kept with the corporation’s internal records rather than filed with the state.
The initial directors should adopt corporate bylaws, appoint officers, approve the corporation’s fiscal and banking arrangements, authorize initial share issuances, and ratify appropriate preformation actions.
Note: Alaska statutes require that corporations keep minutes of all meetings, and that minutes be available to stockholders by request.
Step 6: Issue shares and establish corporate records
The board should authorize each share issuance, and the corporation should document what each shareholder provides in exchange for the shares. Record the issuance in a stock ledger and provide appropriate evidence of ownership.
Keep the articles of incorporation, bylaws, organizational minutes or consents, resolutions, stock ledger, and current director, officer, and shareholder information together in the corporation’s records. Accurate records support governance, financing, due diligence, and the corporation’s separate legal identity.
Step 7: Obtain an EIN
An employer identification number (EIN) is a federal tax identification number issued by the IRS. Corporations generally need an EIN for federal tax administration and commonly use it for payroll, banking, licensing, and other business accounts.
The IRS issues EINs at no charge. Eligible applicants can apply online and may receive the number immediately after completing the application. However, if you want someone to handle the paperwork for you to ensure that your application is approved, LegalZoom’s EIN service can help.
Step 8: Obtain an Alaska business license and other permits
An entity generally must obtain an Alaska business license before engaging in business unless an exemption applies. Business licensing is handled separately from corporation formation, even though both functions sit within the same state division.
The regular Alaska business license fee is currently $50 for one year or $100 for two years. Depending on the corporation’s activities and location, professional, federal, borough, or municipal licenses and permits may also apply.
Step 9: File the Alaska initial report
A domestic business corporation generally must file an initial report within six months after formation. The filing is free and reports information such as the corporation’s officers, directors, and ownership.
The initial report is separate from the articles of incorporation and the later biennial report cycle. Missing it can affect the corporation’s compliance status, so record the deadline as soon as the state approves the formation filing.
Step 10: Maintain biennial reports and ongoing compliance
Alaska domestic business corporations file a biennial report every two years. The report is due January 2 every other year after the corporation is formed. Reports filed on or after February 2 incur a late fee.
The current report fee for a domestic business corporation is $100, and the late fee is $37.50 in addition to the report fee. Continued noncompliance can lead to involuntary dissolution. The corporation should also keep its registered agent information current, renew its business license, maintain corporate records, and satisfy applicable federal, state, and local tax obligations.
How much does it cost to form and maintain an Alaska corporation?
| Filing or requirement | Current fee | When it applies |
|---|---|---|
| Articles of incorporation | $250 | At formation |
| Name reservation | $25 | Optional, before formation |
| Alaska business license | $50 or $100 | One- or two-year term |
| Initial report | No fee | Within six months after formation |
| Biennial report | $100 Additional $37.50 if filed on or after February 2. |
Every two years |
| Registered agent change | $25 | When agent information changes. |
The minimum required state startup cost is generally $300: the $250 articles of incorporation fee plus a one-year Alaska Business License at $50. Name reservation is optional, and professional services, permits, taxes, and industry-specific licenses can increase the total.
Alaska corporation filing and processing times
Available online formation filings generally post immediately unless they require examiner review. The current paper instructions state that hardcopy processing may take up to three weeks, with longer waits possible during the October-through-February renewal season. Alaska does not offer expedited filing service.
Processing estimates can change. Contact the current Alaska Corporations Section office for current processing times.
Alaska corporation taxes
A corporation is generally treated as a C corporation for federal tax purposes unless it makes a valid S corporation election. A C corporation pays federal income tax at the entity level, and shareholders may also owe tax when profits are distributed as dividends.
An eligible corporation may elect S corporation status by filing IRS Form 2553. The ordinary deadline is generally no more than two months and 15 days after the beginning of the tax year the election is intended to take effect, although late-election relief may be available. S corporations are subject to ownership and stock restrictions, including a limit of 100 shareholders and one class of stock.
Alaska also imposes a graduated corporate income tax on corporations with Alaska taxable income. Tax consequences depend on the corporation’s classification, activities, income, and ownership, so consider consulting a qualified tax professional. For a broader comparison, see LegalZoom’s guide to C corporations versus S corporations.
Alaska corporation vs. LLC
Corporations and LLCs can both provide limited liability protection, but they differ in ownership, governance, fundraising, and default tax treatment.
Corporations issue shares, are governed by directors and officers, and generally follow more formal meeting and recordkeeping rules. Their standardized ownership structure can be useful for businesses seeking outside investment or planning equity compensation.
LLCs are owned by members and typically offer more flexibility in management and federal tax classification. They do not issue corporate stock and generally operate under an operating agreement.
The best choice depends on the owners, financing plans, desired governance structure, and tax circumstances. Learn more about the differences between an LLC versus corporation so you can choose the right option for your needs.
Common Alaska incorporation mistakes
Even minor mistakes can cause your incorporation documents to be rejected or delayed. Here are some of the most common mistakes you’ll want to avoid making.
- Choosing a name without searching the state database or omitting the required designator
- Naming an ineligible registered agent or providing an incomplete physical address
- Using the wrong NAICS code or leaving required form fields incomplete
- Failing to plan the authorized-share structure before filing
- Confusing corporation formation with the separate Alaska Business License filing
- Missing the free initial report due within six months
- Treating Alaska’s report as annual instead of biennial
- Failing to document organizational actions or share issuances
How LegalZoom can help form an Alaska corporation
LegalZoom can help prepare and file the articles of incorporation using our trusted process. Complete your formation checklist with our EIN service, bylaws service, trademark and copyright registration, and even get attorney guidance as you ramp up operations. We also offer services for ongoing compliance needs, like virtual mail, registered agent, and business license management services.
FAQs about forming an Alaska corporation
How much does it cost to start an Alaska corporation?
The articles of incorporation fee is currently $250. A regular Alaska business license costs $50 for one year or $100 for two years. The minimum required state startup cost is therefore generally $300 when purchasing a one-year license, before optional name reservation, registered-agent service, permits, taxes, and professional assistance.
How long does it take to form an Alaska corporation?
Available online filings generally post immediately unless examiner review is required. The current paper instructions state that hardcopy processing may take up to three weeks and may take longer during the October-through-February renewal season. Alaska does not offer expedited filing service.
Can one person form an Alaska corporation?
Yes. One person can serve as the incorporator, sole shareholder, and sole director and may hold multiple officer positions, subject to the corporation’s bylaws and applicable Alaska law.
Does an Alaska corporation need a registered agent?
Yes. The corporation must continuously maintain an eligible registered agent with a physical Alaska address. The corporation cannot serve as its own agent, although an individual owner may serve if that person is an Alaska resident and otherwise meets the requirements.
How often does an Alaska corporation file a report?
Alaska uses a biennial reporting cycle, so a domestic business corporation files every two years rather than annually. The report is due January 2 in the corporation’s applicable reporting year. You may file online or by mail by following instructions on the Department of Commerce, Community, and Economic Development forms page.
Does Alaska have a franchise tax?
Alaska does not impose a separate franchise tax on corporations, but corporations may owe Alaska corporate income tax and other federal, state, or local taxes depending on their activities and income.
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