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
File Form 08-400 With the Division of Corporations
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.
Corporate Name With a Designator
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.
Registered Agent and Registered Office
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).
Authorized Shares
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).
Initial Report Within Six Months
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.
Biennial Report
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.
No Franchise Tax
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.
Corporation Versus LLC
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.