S-Corp Information – Alaska

Address of state corporation department:
Alaska Department of Commerce, Community, and Economic Development
Corporations Section
Post Office Box 110808
Juneau AK 99811-0808
Telephone: (907) 465-2530
State web address: http://www.state.ak.us/
State law reference: Alaska Statutes, Title 10, Section 10.06.
Title of filing: Articles of Incorporation.
Filing Fees: $250.
Other fees: None.
Name reservation: Reservable for 120 days for $25 fee. (Section 10.06.115).
Name requirements: Corporation, Incorporated, Company, Limited, or abbreviation. The name may not contain
the words “city,” “borough,” “village” or imply that the company is a municipality, but the name of a city, borough,
or village may be used in the corporate name. (Section 10.06.105).
Incorporator requirements: One or more persons, 18 years or older. Need not be resident. (Section
10.06.205).
Corporate purpose requirements: General “all purpose” clause (see instructions). (Section 10.06.005).
Director requirements: Three required, unless the Articles of Incorporation or bylaws state otherwise. Then, there
may be one or more (may be nonresidents). (Sections 10.06.450, 10.06.453).
Paid-in capital requirements: None.
Annual report requirement: Yes, however, the report is biennial, not annual. (Section 10.06.811). Biennial corporation
tax at filing, $100. (Section 10.06.845).
Publication requirements: None.
Other provisions: Articles of Incorporation must include a statement of codes from the NAICS Codes for Business
Activity for the State of Alaska describing business type. Articles must include the name and address of each
alien affiliate or a statement that there are no alien affiliates. (Section 10.06.208(4)).