Form a S-Corp in Alaska

Everything you need to know about forming a S-Corp in Alaska. Filing fees, requirements, timeline, and step-by-step guidance.

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$250
Filing Fee
10-15 business days
Processing Time
Required
Registered Agent

How to File

1

Choose a Corporate Name

Select a unique business name that includes a corporate designator such as 'Corporation,' 'Incorporated,' 'Company,' or an abbreviation like 'Inc.' or 'Corp.' Verify name availability using the Alaska Division of Corporations online name search database.

30 minutes

2

Designate a Registered Agent

Appoint a registered agent with a physical street address in Alaska who is authorized to receive legal documents and official state correspondence on behalf of the corporation. The registered agent can be an individual Alaska resident or a qualified commercial registered agent service.

1-2 hours

3

File Articles of Incorporation

Prepare and file Articles of Incorporation with the Alaska Division of Corporations, Business and Professional Licensing, either online via the Alaska Business License portal or by mail. Include the corporate name, registered agent information, number of authorized shares, and incorporator details along with the $250 filing fee.

1-2 hours

4

Create Corporate Bylaws

Draft corporate bylaws that outline the internal governance structure, including shareholder rights, board of directors procedures, officer roles, and meeting requirements. While not filed with the state, bylaws are essential for corporate compliance and should be adopted at the initial organizational meeting.

2-4 hours

What's Next After Filing

Once your S-Corp is officially formed, you'll want to complete these important steps:

  • Hold Organizational Meeting and Issue StockConduct an initial organizational meeting of the board of directors to adopt bylaws, appoint officers, and authorize the issuance of stock. Document all decisions in corporate meeting minutes and maintain these records in a corporate record book.
  • Obtain EIN and Elect S-Corporation StatusApply for a Federal Employer Identification Number (EIN) from the IRS at no cost, then file IRS Form 2553 (Election by a Small Business Corporation) to elect S-Corporation tax treatment. The election must be filed within 75 days of incorporation or by March 15 for the election to apply to the current tax year.
  • Obtain Business Licenses and Open Bank AccountObtain an Alaska Business License from the Division of Corporations, Business and Professional Licensing (required for most businesses operating in Alaska, $50 annual fee), secure any industry-specific permits, and open a dedicated corporate bank account to maintain separation between personal and business finances.

Advantages

  • Alaska has no state personal income tax, meaning S-Corp pass-through income is not taxed at the state level for individual shareholders.
  • No state corporate income tax or franchise tax in Alaska, reducing the overall tax burden compared to many other states.
  • S-Corporation status allows shareholders who are active in the business to reduce self-employment taxes by splitting income between reasonable salary and distributions.
  • Alaska's biennial reporting requirement (every two years) reduces the administrative burden compared to states requiring annual reports, with only a $100 filing fee.

Considerations

  • S-Corporations are restricted to a maximum of 100 shareholders and cannot have non-resident alien shareholders, which limits growth potential and investor flexibility compared to a C-Corporation.
  • Alaska's remote geography and smaller market can make it challenging to recruit shareholders, directors, and qualified registered agents, particularly for businesses not physically located in the state.
  • S-Corp owners who are active employees must pay themselves a reasonable salary subject to payroll taxes, adding administrative complexity including payroll processing and quarterly tax filings that LLCs may avoid.

Annual Obligations

Annual Report Fee:$100
Report Due:January 2 (biennial, filed every two years)
Alaska requires domestic corporations to file a Biennial Report every two years rather than annually, with a $100 filing fee due by January 2 of odd-numbered years. Alaska does not impose a state corporate income tax or franchise tax on S-Corporations. Shareholders must report their pro-rata share of income on their federal returns. Alaska also has no personal state income tax, making it particularly tax-advantaged for S-Corp shareholders. The Alaska Business License must be renewed annually for $50.
Last verified: July 2026Source

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