Alaska Certificate of Authority›January 2 reports
The January 2 biennial report for Alaska certificate holders
Every foreign corporation and LLC with Alaska authority files a biennial report before January 2 of its reporting year, paying $200 in biennial corporation tax for a corporation or $200 for an LLC. The reporting year follows the year of the certificate: a foreign LLC registering in an even-numbered year reports in even-numbered years, and one registering in an odd-numbered year reports in odd-numbered years. A report not in by February 1 is delinquent.
Corporation and LLC reports side by side
| Foreign corporation | Foreign LLC | |
|---|---|---|
| Statute | AS 10.06.805 to 10.06.815 and 10.06.845 | AS 10.50.750 to 10.50.765 |
| Payment | $200 biennial corporation tax | $200 report fee |
| Due | before January 2 of the filing year | before January 2 of the filing year |
| Delinquent after | February 1 | February 1 |
| Late cost | $25 per year or part, and 10 percent of the tax assessed as a penalty | $25 per year or part, plus $20 |
| Between reports | Notice of change for officers, directors, 5 percent holders and alien affiliates | Notice of change for managers or members, $25 |
Which years are yours
The corporation statute states it this way: a foreign corporation receiving its certificate in an even-numbered year reports in even-numbered years, and in odd-numbered years if it received it in an odd-numbered year (AS 10.06.811(a)). The LLC act says the same of LLCs: a foreign LLC registering in an even-numbered year reports in even-numbered years, and one registering in an odd-numbered year reports in odd-numbered years. So the number that matters is the parity of the year the certificate issued. The first report therefore lands between one and two years after the certificate, on the first January 2 in the matching parity. Where the Division sends a form, both statutes require a first report within six months of organization or authorization, so a form from the Division should be treated as a deadline.
What goes in a report
For a corporation the report gives the name and home state, the Alaska registered office and agent, the home principal office, a statement of its Alaska business with an activity code, the directors and officers, the authorized and issued shares, alien affiliates and each holder of 5 percent or more (AS 10.06.808). For an LLC it gives the name, the registered office and agent, the home principal office, the managers or members, and each 5 percent owner (AS 10.50.755). Neither report can change the agent. That is the Statement of Change, $25.
Late examples
| Case | Charges | Total |
|---|---|---|
| Corporation tax a cycle late | $200 tax and $25 penalty | $225 |
| LLC report a cycle late | $200 plus $25 plus $20 | $245 |
The corporation statute also provides a penalty of 10 percent of the assessed tax, which is separate from the yearly delinquency penalty; the tax and the penalty are stated apart in the notice (AS 10.06.815).
Filing mechanics
The Division allows online or paper, never both, with card payment online and check or card on paper. Online filings post immediately. A report cannot be filed online when the agent record is blank or marked "No Address On Record", or when the entity is dissolved or revoked. Mail postmarked by February 1 meets the filing deadline (AS 10.50.760(b)), and a corporation whose report is returned for correction and refiled before April 1 avoids the statutory penalty (AS 10.06.811(c)).
Revocation after a missed report
Unfiled reports and unpaid fees are the first listed ground for revoking a certificate. A corporation receives 60 days of notice, mailed certified to its registered office; an LLC receives 60 days, mailed to its agent. Either can cure the default inside that window. After a certificate of revocation issues, authority to transact business ends, though an LLC can appeal to the superior court (AS 10.50.653). The Division also warns that reinstating an entity dissolved over skipped reports costs more.
January 2 questions
What does a late LLC report cost?
$245 for one cycle: the $200 report, $25 and $20.
Is January 2 an exact deadline?
The report is due before January 2, though the statutes call it late only once February 1 has gone by.
Can you file the report for me?
Not as a standard order. The report is filed with the Division directly, online or by mail, by the company's own officers or its agent.
Our fee, then what Alaska charges
Get your Alaska certificate
AK+ the Alaska fee shown at checkout
$199
- The Alaska application for your entity type: certificate of authority for a corporation, registration for an LLC
- Certificate of good standing (or equivalent) from the home state, ordered and attached
- An Alaska registered agent: ours, or the one you keep
- Filing with the Division of Corporations and the approved document returned
- Renewal: after the first year, the agent service renews at $149 a year
The Alaska fee for your entity type shows as its own line before you pay. $199 plus the state fee, including your first year of registered agent service; after that the agent service renews at $149 a year.
Statutes and state pages
- Alaska Division of Corporations, forms and fees
- Alaska Form 08-0497, Registration of Foreign LLC
- Alaska Statutes, AS 10.06.845 (biennial corporation tax)
- Alaska Administrative Code, 3 AAC 16.065
- Alaska Statutes, AS 10.50.750 to 10.50.765 (biennial reports)
- Alaska Statutes, AS 10.50.760
- Alaska Statutes, AS 10.06.805 to 10.06.815 (corporation biennial report)
- Alaska Form 08-409, Statement of Change of Registered Agent
- Alaska Division of Corporations, biennial report FAQs
- Alaska Statutes, AS 10.06.743 to 10.06.780 (revocation, agent and withdrawal)
- Alaska Statutes, AS 10.50.600 to 10.50.670 (foreign limited liability companies)
Need Alaska authority?
Tell us your entity type and home state. We handle the application, the certificate and the agent.