Alaska Articles of Incorporation
Alaska articles of incorporation form a corporation by filing Form 08-400 with the Division of Corporations for $250, setting the name, agent, and shares. Attorney review available.
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Introduction
Alaska charges $250 to file with its Division of Corporations, Business and Professional Licensing, where the Articles of Incorporation - Domestic Business Corporation (Form 08-400) creates a corporation as a separate legal entity. Filing brings the corporation into existence so it can own property, sign contracts, and give its owners limited liability for the corporation debts. Alaska law requires the articles to set forth the corporation name, an initial registered agent and registered office, and the number of shares the corporation is authorized to issue (AS 10.06.208, 10.06.205). The filing fee paid to the Division of Corporations is $250. The registered agent named in the articles must have an Alaska address, and the corporation must continuously maintain a registered agent and office in the state (AS 10.06.150). Alaska does not charge a franchise tax or a minimum annual entity tax; corporations pay Alaska corporate income tax on income, but there is no California-style flat minimum. To stay in good standing, an Alaska corporation files an initial report within six months of incorporation, with no fee, and then a Biennial Report every two years. The Biennial Report is due by January 2, in the same even or odd year as the year the corporation was formed, and the fee for a domestic corporation is $100. DocDraft builds your Alaska articles of incorporation from your facts, with attorney review available before you file.
Key Things to Know
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Alaska renews a corporation, once created as a separate legal entity, only every two years through a Biennial Report rather than an annual filing. You form a domestic business corporation by filing the Articles of Incorporation - Domestic Business Corporation (Form 08-400).
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You file the articles with the Alaska Division of Corporations, Business and Professional Licensing and pay a $250 filing fee. The Division of Corporations is the filing office for forming an Alaska corporation.
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Alaska requires the articles to set forth the corporation name, an initial registered agent and registered office, and the number of shares the corporation is authorized to issue (AS 10.06.208, 10.06.205).
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The registered agent named in the articles must have an Alaska address, and the corporation must continuously maintain a registered agent and registered office in the state (AS 10.06.150).
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Alaska does not charge a franchise tax or a minimum annual entity tax. Corporations pay Alaska corporate income tax on income, but there is no fixed minimum entity tax like the flat charges some states impose.
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An Alaska corporation must file an initial report within six months of incorporation, with no fee, reporting its officers and directors.
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After that, an Alaska corporation files a Biennial Report every two years, due by January 2 in the same even or odd year as the year of formation. The fee for a domestic corporation is $100, and late penalties apply after February 1.
Key decisions before you file
Before you file a Articles of Incorporation in Alaska, a few decisions shape the document: which option to choose and what each one means. The Articles of Incorporation guide walks through them.
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Alaska Requirements for Articles of Incorporation
An Alaska domestic business corporation is formed by filing the Articles of Incorporation - Domestic Business Corporation (Form 08-400) with the Alaska Division of Corporations, Business and Professional Licensing. The filing fee is $250. The corporation legally exists once the Division files the articles.
The corporation name in the articles must include a designator such as Corporation, Incorporated, Company, or Limited, or an abbreviation, and must be distinguishable from other entities on file with the Alaska Division of Corporations.
The articles must name an initial registered agent with an Alaska address, and the corporation must continuously maintain a registered agent and registered office in Alaska (AS 10.06.150).
The articles must state the total number of shares the corporation is authorized to issue. If more than one class or series is authorized, the articles must state the number and terms of each class or series (AS 10.06.205).
An Alaska corporation must file an initial report within six months of incorporation, with no fee, reporting its officers and directors to the Division of Corporations.
An Alaska corporation files a Biennial Report every two years, due by January 2 in the same even or odd year as the year of formation, with a $100 fee for a domestic corporation. Late penalties apply after February 1.
Alaska does not charge a franchise tax or a minimum annual entity tax on corporations. A corporation may owe Alaska corporate income tax based on income, but there is no flat minimum entity tax.
Articles of incorporation form a corporation. To form an Alaska limited liability company you file articles of organization instead. Corporate bylaws are a separate internal document the corporation keeps rather than files with the state.
Frequently Asked Questions
In Alaska, articles of incorporation are the founding document you file with the state to create a corporation. Filing them makes the corporation a separate legal entity that can own property, sign contracts, and shield its owners from personal liability for the corporation debts. You form a domestic business corporation by filing the Articles of Incorporation - Domestic Business Corporation (Form 08-400), which sets out the corporation name, its registered agent and office, and the number of shares it is authorized to issue (AS 10.06.208, 10.06.205).
In Alaska, articles of incorporation create a corporation, which has shareholders, directors, and shares of stock and files Form 08-400. Articles of organization create a limited liability company, which has members instead of shareholders and issues no stock. Both are filed with the Alaska Division of Corporations, Business and Professional Licensing and both form a separate legal entity, but they create different kinds of entities under different parts of Alaska law. Choose the one that matches the entity you want.
You file the Articles of Incorporation - Domestic Business Corporation (Form 08-400) with the Alaska Division of Corporations, Business and Professional Licensing, and the filing fee is $250. You can file online or by mail. Once the Division of Corporations files the articles, the corporation legally exists in Alaska.
Alaska requires the articles to set forth the corporation name; a statement of purpose; the name and address of the initial registered agent and registered office; and the total number of shares the corporation is authorized to issue (AS 10.06.208, 10.06.205). If more than one class or series of shares is authorized, the articles must state the number and terms of each. The incorporator signs the articles.
The registered agent named in Alaska articles of incorporation must have an address in Alaska and must agree to accept legal papers for the corporation. The agent can be an individual who resides in Alaska or a company authorized to do business in the state. Under AS 10.06.150, an Alaska corporation must continuously maintain a registered agent and registered office in the state.
No. Alaska does not charge a franchise tax or a minimum annual entity tax on corporations. An Alaska corporation may owe Alaska corporate income tax based on its income, but there is no flat minimum franchise tax that every corporation must pay regardless of income. This is general information about Alaska filings, not tax advice for your corporation.
A Biennial Report updates the Alaska Division of Corporations on the corporation officers, directors, and registered agent. An Alaska corporation files an initial report within six months of incorporation, with no fee, and then a Biennial Report every two years. The Biennial Report is due by January 2, in the same even or odd year as the year of formation, and the fee for a domestic corporation is $100. Late penalties apply after February 1.
In Alaska, articles of incorporation are the short public document you file with the Division of Corporations to create the corporation. Bylaws are a longer internal document the corporation adopts and keeps in its own records, not filed with the state, setting the rules for how the corporation is run, such as how directors are elected and how meetings are held. You need the Alaska articles to exist as a corporation and the bylaws to govern it day to day.