Key Takeaways
- $250 Articles of Incorporation filing fee (Form 08-400 (online filing at corporations.alaska.gov)) paid to the Alaska Division of Corporations, Business and Professional Licensing
- Minimum 1 director required (AS 10.06.453)
- Biennial Report (Biennial Report (online at corporations.alaska.gov)) due within an Initial Report is due within 6 months of incorporation, then the Biennial Report cycle begins on January 2, $100 biennial report fee fee; $137.50 total (a $37.50 late penalty) if filed on or after February 2 late penalty
- Graduated corporate net income tax from 0% (first $25,000) to 9.4% (income of $222,000+), filed on the Form 6000 series; no franchise tax, no share-based fee
- Registered Agent with a physical Alaska street address required
- No publication requirement
- S-Corp election available via IRS Form 2553 within 75 days of formation; an S-Corp election generally removes the Alaska corporate net income tax
- Same-day filing available through LLC Attorney at no markup on state fees
Forming a corporation in Alaska means filing Articles of Incorporation with the Division of Corporations, Business and Professional Licensing, paying a $250 filing fee, naming at least 1 director plus a president, secretary, and treasurer, and meeting Alaska's ongoing obligations — a free Initial Report within six months, a $100 Biennial Report every two years, and the corporate net income tax for C-Corps. Alaska is the only state that handles business filings through a Division of Corporations rather than a Secretary of State, and it is unusual in taxing corporations while leaving individuals untaxed. This guide covers every step and cost for forming an Alaska C-Corporation, with same-day online filing available through LLC Attorney starting at $49.
C-Corp vs LLC in Alaska
Most first-time business owners in Alaska choose an LLC, which sidesteps the corporate net income tax entirely. An Alaska corporation earns its keep in specific situations — when you plan to raise outside capital, issue stock options, or expect a profile where a later S-Corp election neutralizes the state corporate tax.
Choose a Alaska corporation when:
- You plan to raise venture capital or institutional investment. VC firms, angels, and most institutional investors require a C-Corp structure before they write a check. Preferred stock, convertible notes, SAFEs, and board governance by class are native to corporations, not LLCs.
- You want to issue stock options to employees (ISOs). Corporations issue stock; LLCs issue membership interests. ISO and NSO option plans are available to corporations but not to LLCs.
- You expect to eventually go public or sell to a public company. Public markets operate on corporate stock mechanics.
- You are in a regulated industry where corporate structure is required or expected by licensing boards, government contracts, or institutional counterparties.
Stick with an LLC when:
- You are a small business with one or a few owners who will not need institutional investment.
- Pass-through taxation without payroll complexity is the priority.
- You do not need stock option plans or institutional investment mechanics.
Why and when to incorporate in Delaware vs your home state
Delaware is the default for startups on a venture track. Institutional investors expect it, term sheets assume it, and the Court of Chancery resolves corporate disputes faster than any general trial court. If you are raising a priced round or structuring for QSBS eligibility, incorporate in Delaware.
If you are not raising outside capital, Alaska is usually the better choice. A Delaware corporation operating in Alaska still has to register as a foreign corporation there, pay Alaska fees, and file a Delaware franchise tax return each March 1. That is duplicate overhead with no benefit for a business that will not seek institutional investment.
What's Unique About Corporations in Alaska?
Alaska is the only state whose business filings run through the Division of Corporations, Business and Professional Licensing rather than a Secretary of State, and it pairs an unusually founder-friendly tax mix with one genuine corporate cost. There is no personal income tax, no statewide sales tax, no franchise tax, and no share-based fee — but a C-Corporation does pay a graduated corporate net income tax that reaches 9.4%. That single distinction is what most often surprises owners who assume Alaska is tax-free across the board the way it is for individuals and LLC members.
Key Alaska-specific requirements:
- Articles of Incorporation (not "Articles of Organization" — that is the LLC filing document)
- Minimum of 1 director (AS 10.06.453); directors need not be Alaska residents or shareholders
- Graduated corporate net income tax from 0% (first $25,000) to 9.4% (income of $222,000+), filed on the Form 6000 series; no franchise tax, no share-based fee
- Biennial (not annual) reporting on a cycle that follows your incorporation year's parity — odd-year corporations report in odd years, even-year corporations in even years
- Free Initial Report due within 6 months of incorporation, separate from and earlier than the first $100 Biennial Report
Selecting a Name for Your Alaska Corporation
Your corporation's name must comply with Alaska naming requirements:
- Must include "Corporation," "Incorporated," "Inc.," "Corp.," or another Alaska-approved designator (AS 10.06.105)
- Must be distinguishable from all existing Alaska entities in the Alaska corporations database
- An Alaska corporate name must contain Corporation, Company, Incorporated, or Limited, or an abbreviation of one of those words, and it must state or imply a business purpose other than banking, insurance, or a profession barred from the standard corporate form
- Names implying government affiliation or banking activity are restricted
Search the Alaska corporations database at corporations.alaska.gov before filing. Your name search is not a reservation — the name can be registered by another filer while you prepare your Articles of Incorporation.
Name reservation: file a name reservation with the Alaska Division of Corporations, Business and Professional Licensing, $25 fee, holding the name for 120 days. Recommended if your paperwork takes more than a few days to prepare.
Directors, Officers, and Shareholders in a Alaska Corporation
A Alaska corporation has three distinct roles:
Shareholders own the corporation. They hold stock and vote on major decisions — electing directors, approving mergers, authorizing major asset sales. Shareholders do not manage day-to-day operations.
Directors govern the corporation through a Board of Directors. They set strategic direction, authorize major transactions, and oversee management. Alaska's director requirements: Alaska requires at least 1 director (AS 10.06.453). Directors do not have to be Alaska residents, U.S. citizens, or shareholders, and the statute sets no minimum age beyond the capacity to act. The corporation must also have officers under AS 10.06.483 — a president, a secretary, and a treasurer — and although one person may hold multiple offices, the president and secretary must be different people unless a single shareholder owns 100% of the stock.
Officers (CEO, CFO, Secretary, etc.) manage day-to-day operations. Officers are appointed by the Board of Directors. Alaska requires a president, a secretary, and a treasurer (AS 10.06.483); one person may hold two or more offices, except that the same person cannot be both president and secretary unless that person owns all of the corporation's stock. A sole owner who holds all the stock may serve as the only director and hold the president, secretary, and treasurer roles at once — the president/secretary separation rule is waived precisely because that person owns the entire company.
Designating a Registered Agent
Every Alaska corporation must designate a Registered Agent — a person or entity with a physical Alaska street address who receives legal notices, lawsuits, and official state correspondence on behalf of your corporation.
Every Alaska corporation must continuously maintain a Registered Agent with a physical Alaska street address (a P.O. box alone will not satisfy the requirement), and an individual agent must be an Alaska resident. The agent accepts service of process and official correspondence from the Division during business hours. If the agent position lapses and is not updated, the Division can involuntarily dissolve the corporation, so the registered agent is the corporation's anchor point for staying in good standing.
If the Alaska Division of Corporations, Business and Professional Licensing cannot deliver legal notices to your Registered Agent, Alaska can administratively involuntarily dissolve your corporation. LLC Attorney's Alaska Registered Agent service is $125/year.
Alaska Corporation Costs and Compliance
How to Form a Corporation in Alaska
If You Do It Yourself
Step 1 — Choose a corporate name that complies with Alaska's requirements.
Your corporate name must be distinguishable from all existing Alaska entities and include an approved corporate designator ("Inc.," "Corp.," "Corporation," "Incorporated," or as specified in AS 10.06.105). Search the Alaska corporations database at corporations.alaska.gov before preparing any documents. Alaska's name search at corporations.alaska.gov confirms availability against registered entities but not trademark rights — clear the name against the USPTO database separately before you build a brand on it.
Step 2 — Reserve your corporate name (recommended).
File a name reservation with the Alaska Division of Corporations, Business and Professional Licensing, $25 fee, good for 120 days. If you are not filing immediately, this prevents another entity from taking your name while you prepare documents.
Step 3 — Decide your director structure before opening the formation form.
Alaska requires 1 director at formation. Decide your board size before filing. A solo founder who owns all the stock can sit as the only director and fill every officer seat; once you bring on co-founders or outside investors, plan for a board large enough to seat them and confirm your bylaws set the number or a permitted range so adding a director later does not require redrafting. Write down your director names and Alaska addresses before you open the form — most state portals cannot save a partially completed filing.
Step 4 — Designate your Registered Agent.
Every Alaska corporation must have a Registered Agent with a physical Alaska street address. P.O. boxes are not accepted. Out-of-state owners almost always use a commercial Alaska registered agent because the agent must keep a physical in-state address. LLC Attorney can serve as your Alaska Registered Agent and route every state notice and legal document to your client portal.
Step 5 — Complete the Articles of Incorporation (Form 08-400 (online filing at corporations.alaska.gov)).
Go to corporations.alaska.gov and use the current version of the Articles of Incorporation. Always file directly through the Alaska Division of Corporations, Business and Professional Licensing — outdated forms are rejected without refund. Complete it with:
- Your exact corporate name including designator
- Your Registered Agent — full legal name and physical Alaska street address
- Your authorized share structure — state the total number of shares the corporation is authorized to issue along with any par value; Alaska bases its $250 filing fee on the document itself, not on the share count, so authorizing more shares carries no extra state charge
- Director names and addresses
- Incorporator signature (the person submitting the form; need not be a director or shareholder)
- An Alaska Standard Industrial Classification (NAICS/SIC) code describing the corporation's primary business activity, which the Division requires on the Articles
Step 6 — File the Articles of Incorporation and pay the $250 fee.
File online at corporations.alaska.gov or by mail to the Alaska Division of Corporations, Business and Professional Licensing in Juneau. Online processing is same business day for online filings; 10 to 15 business days by mail under normal volume.
Step 7 — Wait for your approved Articles of Incorporation.
Your corporation does not legally exist during the review period. You cannot open bank accounts, sign contracts as the corporation, or issue stock until the Alaska Division of Corporations, Business and Professional Licensing approves your filing. Standard processing is same business day for online filings; 10 to 15 business days by mail; mail filings can run longer during the October-through-January biennial-report season during peak filing season. Keep your approved Articles of Incorporation — every bank, licensing board, and counterparty will request it.
Step 8 — Hold your organizational meeting and adopt bylaws.
After approval, your Board of Directors must hold an organizational meeting (or sign a written consent in lieu of meeting) to adopt bylaws, elect officers, authorize the bank account, authorize stock issuance, and set the fiscal year. Alaska does not require bylaws to be filed with the Division of Corporations, Business and Professional Licensing — keep them with your corporate records. Alaska bylaws are adopted by the initial directors or incorporator and govern internal operations under AS 10.06; the statute leaves quorum, notice, and officer duties to the bylaws, so draft them deliberately rather than relying on the bare statutory defaults. A generic template may omit Alaska-specific provisions and may not align with your share structure.
Step 9 — Issue stock to founders.
Authorize and issue shares to founders immediately after your organizational meeting. Document the issuance in your stock ledger and issue stock certificates (or maintain uncertificated share records). Each founder's share count and issuance price must be documented. Because Alaska does not levy a share-based fee or franchise tax, you can comfortably authorize a round number such as 10,000,000 shares without inflating any annual bill. Set the authorized count high enough to cover founder stock, an option pool, and a future financing so you avoid filing an amendment ($25) before your first priced round.
Step 10 — File your initial Biennial Report (Biennial Report (online at corporations.alaska.gov)) within an Initial Report is due within 6 months of incorporation, then the Biennial Report cycle begins on January 2.
After your Articles of Incorporation is approved, you have an Initial Report is due within 6 months of incorporation, then the Biennial Report cycle begins on January 2 to file Biennial Report (online at corporations.alaska.gov) with the Alaska Division of Corporations, Business and Professional Licensing. This filing confirms your Registered Agent address, principal office address, and director and officer contact information. Filing fee: $100 biennial report fee. Missing the deadline triggers a $137.50 total (a $37.50 late penalty) if filed on or after February 2 penalty.
Step 11 — Apply for your federal EIN.
Your corporation needs an EIN to open a bank account, hire employees, and handle tax filings. Apply at irs.gov/ein. Free, no government filing fee. Available Monday through Friday, 7 a.m. to 10 p.m. Eastern. 15-minute inactivity timeout — have all information ready before starting. International incorporators without a U.S. SSN or ITIN must apply by phone (IRS Form SS-4, 267-941-1099).
Step 12 — Open a corporate bank account.
Required documents: your approved Articles of Incorporation, your EIN confirmation letter (IRS Form CP 575 or SS-4 approval), your adopted bylaws, a board resolution authorizing the account, and personal ID of authorized signers. Call ahead — bank requirements for corporations are more involved than for LLCs.
Step 13 — Register for Alaska state taxes.
Your federal EIN does not automatically register you with Alaska state agencies. Depending on your business type:
- Alaska sales and use tax (Alaska Department of Revenue (no statewide sales tax; local rates vary by municipality), if you sell taxable goods or services) — tax.alaska.gov
- Alaska employer payroll taxes (Alaska Department of Labor and Workforce Development, if hiring Alaska employees) — labor.alaska.gov
- Local municipal sales tax registration where applicable (Alaska has no statewide sales tax, but boroughs and cities may impose their own, up to roughly 7.5%)
Step 14 — Pay your Alaska annual tax.
Alaska imposes no franchise tax and no share-based fee, so there is nothing comparable to a Delaware-style annual franchise bill. What a C-Corporation does owe is the Alaska corporate net income tax, calculated on apportioned taxable income across ten graduated brackets topping out at 9.4%. File the Form 6000 series with the Department of Revenue by the 15th day of the fourth month following your fiscal year end, and remember this is independent of the $100 Biennial Report you file with the Division of Corporations.
Step 15 — Decide whether to elect S-Corp tax treatment.
C-Corporation income is taxed twice: once at the corporate level (federal rate currently 21%), and again when distributed to shareholders as dividends. An S-Corp election converts the corporation to pass-through taxation. S-Corp election is available for Alaska corporations that meet IRS eligibility: 100 or fewer shareholders, all U.S. citizens or residents, only one class of stock, and no institutional or foreign shareholders. File IRS Form 2553 within 75 days of formation. The election is made with the IRS — it does not require any Alaska filing. Alaska honors the federal S-Corp election automatically, with no separate state election to file. An S-Corporation is generally exempt from the Alaska corporate net income tax because its income passes through to shareholders, and since Alaska imposes no personal income tax those shareholders owe nothing to Alaska on that income — a meaningful saving over remaining a C-Corp subject to the 9.4% top bracket. Reserve the election for closely held, profitable operating companies, because more than 100 shareholders, multiple share classes, or non-resident-alien and entity owners all disqualify it.
Step 16 — Set annual compliance reminders.
Alaska corporations must file and pay on a recurring basis:
- Biennial Report (Biennial Report (online at corporations.alaska.gov)): Every 2 years by January 2, $100 biennial report fee fee — $137.50 total (a $37.50 late penalty) if filed on or after February 2 if missed
- Corporate net income tax: C-Corps file the Form 6000 series with the Alaska Department of Revenue; the rate climbs through ten brackets from 0% to 9.4%, and the return is due the 15th day of the fourth month after the close of the tax year
- Alaska Business License ($50/year) from the Division of Corporations, required for most business activity and renewed separately from the Biennial Report
Missing these filings puts your corporation in bad standing with the Alaska Division of Corporations, Business and Professional Licensing and Alaska Department of Revenue, Tax Division. Suspension means you cannot file documents, defend lawsuits, or do business in Alaska. If you would rather not manage this process, the service handles Alaska corporation formation starting at $49.
If LLC Attorney Does It for You
- Submit your information at llcattorney.com — corporate name, director structure, authorized shares, Registered Agent preference, fiscal year, and target formation date. No forms to find or download.
- LLC Attorney files your Articles of Incorporation with the Alaska Division of Corporations, Business and Professional Licensing, drafts your bylaws, handles your organizational meeting consent, issues your stock ledger documentation, applies for your EIN, and covers same-day filing if needed. Your Registered Agent designation and initial Biennial Report are included.
- Receive your approved Articles of Incorporation, bylaws, organizational consent, stock documentation, and EIN confirmation through your LLC Attorney client portal. Annual compliance reminders are included so you never miss a Biennial Report (online at corporations.alaska.gov) deadline or annual tax payment.
S-Corp Election for Alaska Corporations — What You Need to Know
An S-Corp election is not a separate entity — it is a federal tax election made by an existing corporation. Your Alaska corporation remains a Alaska corporation; you are only changing how the IRS taxes it.
The S-Corp tax advantage: a C-Corp pays 21% federal corporate income tax on net income, and shareholders pay income tax again on dividends. An S-Corp passes income directly to shareholders' personal returns, skipping the corporate-level tax. For owner-operated businesses with consistent profitability above roughly $40,000/year, the S-Corp election typically produces material tax savings.
S-Corp payroll requirement: if you elect S-Corp status and work in the business, you must pay yourself a "reasonable salary" subject to payroll taxes. The savings come from income above that salary, which passes through without payroll tax. Skip the salary and the IRS can reclassify your distributions as wages and assess back payroll taxes plus penalties.
Eligibility requirements:
- 100 or fewer shareholders
- All shareholders must be U.S. citizens or permanent residents
- Only one class of stock (identical distribution and liquidation rights)
- No institutional shareholders, partnerships, or non-resident alien shareholders
Alaska treatment of S-Corps: Alaska honors the federal S-Corp election automatically, with no separate state election to file. An S-Corporation is generally exempt from the Alaska corporate net income tax because its income passes through to shareholders, and since Alaska imposes no personal income tax those shareholders owe nothing to Alaska on that income — a meaningful saving over remaining a C-Corp subject to the 9.4% top bracket. Reserve the election for closely held, profitable operating companies, because more than 100 shareholders, multiple share classes, or non-resident-alien and entity owners all disqualify it.
Filing deadline: IRS Form 2553 must be filed within 75 days of formation, or by March 15 of the tax year for which you want the election effective. Late elections are sometimes accepted with a written explanation of reasonable cause.
When Should You Consult an Attorney for Your Alaska Corporation?
LLC Attorney provides on-demand attorney consultations for a flat rate per 30-minute session — no retainer required. Corporation formation benefits from attorney guidance more than most entity types because of share structure, bylaw complexity, and S-Corp election timing. Common scenarios:
- Multiple founders or investors: share structure decisions made at formation (authorized shares, classes, par value) affect every future financing round and exit. A misstructured cap table is expensive to unwind.
- S-Corp election analysis: whether to elect depends on projected net income, payroll requirements, and state-level S-Corp recognition. The payroll requirement catches founders off guard.
- High-liability industry: regulated industries may have specific corporate structure requirements from licensing boards or insurance carriers.
- Raising capital: if you plan to raise institutional capital, your share structure, option pool, and Delaware vs. home-state decision should be reviewed before you file.
- Alaska-specific wrinkles: Alaska may have corporate law provisions a generic national template does not cover correctly.
What You Actually Get When You Incorporate in Alaska with LLC Attorney
An Alaska corporation that has only been filed with the state is not a finished corporation. The $250 filing creates the entity; it does not produce the bylaws, board consents, or stock records that make the corporation function and keep the liability shield intact, nor does it file the free Initial Report Alaska expects within six months. A "$0 filing" that leaves those out is not actually free — it is unfinished, and an unfinished corporation is exactly what stalls a bank account or a financing.
Included with LLC Attorney corporation formation, starting at $250:
- Same-day or 24-hour Alaska filing at no markup on the state fee. Most services charge extra to expedite.
- Attorney-drafted bylaws, initial board consent, and organizational minutes — customized, not auto-generated templates.
- Initial stock issuance and cap-table setup, so your ownership is documented correctly from day one.
- Federal EIN, obtained for you.
- Alaska Registered Agent service at $125/year, included to keep you in good standing.
- S-Corp election guidance when pass-through tax treatment is the right call for your situation.
- Access to attorney-trained Business Success Advisors at no charge, plus optional flat-fee attorney consultations (no retainer).
Because Alaska's one real corporate cost is the graduated net income tax, the documents that let you make a clean S-Corp election when it pays to — proper bylaws, a documented cap table, and a timely Initial Report — are exactly what is included here.
Starting Your Alaska Corporation with LLC Attorney
Alaska's corporate formation requirements are straightforward but have a tax wrinkle worth getting right — the C-Corp corporate net income tax (up to 9.4%) versus an S-Corp election, the officer separation rule, and the Initial Report plus Biennial Report cycle. Getting your directors, share structure, bylaws, and initial compliance filings right at formation prevents expensive corrections later.
The service handles Alaska corporation formation starting at $49. Same-day filing is available at no markup on state fees. On-demand attorney consultations in 30-minute increments — no retainer — cover bylaws drafting, S-Corp election analysis, the C-Corp versus S-Corp tax decision and officer or board structuring, and annual tax planning. See our full pricing for all service tiers.
Frequently Asked Questions
Online corporation filings through corporations.alaska.gov are processed the same business day, while mailed Articles of Incorporation typically take 10 to 15 business days. Alaska does not sell a separate expedited tier because the online channel is already same-day. LLC Attorney files your Alaska corporation online to hit time-sensitive formation dates without any state expedite surcharge.
A C-Corp and an S-Corp are the same Alaska corporation — the difference is federal tax treatment only. A C-Corp pays corporate income tax at the entity level (21% federal rate), and shareholders pay personal income tax again on dividends. An S-Corp elects pass-through taxation — income flows to shareholders' personal returns without corporate-level tax. The election is made with the IRS via Form 2553 and has no impact on your Alaska formation documents. For a profitable Alaska operating company with eligible owners, the S-Corp election can eliminate the state corporate net income tax entirely, since Alaska has no personal income tax to tax the pass-through income.
Yes. When one person owns all of an Alaska corporation's stock, AS 10.06.483 lets that individual hold every office, including both president and secretary, and serve as the sole director. This is the standard one-person corporation in Alaska. You still have to keep the formalities intact — adopt bylaws, document the organizational consent, issue yourself a stock certificate, file the free Initial Report within six months, and keep corporate and personal money separate — or the liability shield can be challenged.
An Alaska C-Corporation pays the state corporate net income tax, which is graduated from 0% on the first $25,000 of taxable income up to 9.4% on taxable income of $222,000 or more, reported on the Form 6000 series. Alaska has no franchise tax, no share-based fee, and no statewide sales tax, though local municipalities may levy a sales tax. An S-Corporation is generally exempt from the Alaska corporate net income tax because the income passes through to shareholders, and since Alaska has no personal income tax those shareholders owe no Alaska tax on it. At the federal level a C-Corp pays the 21% corporate income tax unless it elects S-Corp treatment.
Alaska corporations file two separate reports. First, an Initial Report listing officers, directors, and shareholders is due within six months of incorporation and carries no fee. After that, a Biennial Report is due January 2 every two years, on a cycle that tracks the year you incorporated: corporations formed in an odd-numbered year report in odd years, and those formed in an even-numbered year report in even years. The biennial fee is $100, rising to $137.50 if filed on or after February 2. All filings are completed online through the Division of Corporations.
Alaska does not require corporations to file bylaws with the Division of Corporations, Business and Professional Licensing. However, bylaws are a legal requirement for corporate governance — they define how your board operates, how shareholder meetings work, how officers are appointed, and how major decisions are made. A corporation without bylaws is technically non-compliant and lacks the foundational document that governs all major corporate decisions. Every bank, investor, and serious counterparty will request your bylaws.
Alaska has no franchise tax to fall behind on, but two other obligations carry penalties. Filing or paying the corporate net income tax late exposes the corporation to Department of Revenue penalties and interest on the unpaid balance. Separately, missing the January 2 Biennial Report deadline raises the fee to $137.50 on or after February 2, and prolonged failure to file lets the Division of Corporations involuntarily dissolve the corporation until it is reinstated and brought current.
Yes. An Alaska corporation can convert to an LLC by filing the Division's conversion paperwork at corporations.alaska.gov, but a C-Corp-to-LLC conversion is a taxable event for federal purposes and can trigger gain recognition on the corporation's appreciated assets. Model the federal consequences with a CPA before converting — for many corporations it is cleaner to weigh the conversion against simply electing S-Corp treatment, which can reach a similar tax outcome without unwinding the entity.
If Alaska is unable to deliver legal notices to your Registered Agent, the state can administratively involuntarily dissolve your corporation. This can happen without direct notice to you. A professional Registered Agent service ensures a qualified person is available during business hours at a physical Alaska address to receive any legal documents on your behalf.