Alaska Form 406, Annual Declaration of Anticipated Brewing, is a form used by breweries to provide the Alaska Department of Revenue with information about their business operations and anticipated beer production and sales for the upcoming state fiscal year. The form is associated with the reduced rate of Alaska beer tax available to qualifying breweries under Alaska Statute 43.60.010(c). It collects essential business identification details, federal tax identification information, Alcohol and Tobacco Tax and Trade Bureau (TTB) registration details, brewery addresses, ownership classifications, and information about the brewery’s operations. It also asks breweries to disclose whether they have exceeded the applicable federal production limit, whether they expect to ship or sell more than 60,000 barrels of beer in Alaska during the fiscal year, whether they operate multiple breweries, and whether they belong to a controlled group of brewers. When applicable, the brewery must also provide information about its related breweries and identify an Alaska alcoholic beverage distributor to whom the Department of Revenue may disclose its reduced-rate qualification status. The form includes an authorization allowing the department to share certain sales-volume information with the named distributor when the brewery reaches the 60,000-barrel threshold. It also permits the department to publish the brewery’s reduced-rate status on its website. Completing Form 406 accurately and submitting it on time is important because the form must be received by the Alaska Department of Revenue on or before May 31 each year for the brewery to qualify for the reduced tax rate. The declaration covers the state fiscal year running from July 1 through June 30.
Who Needs to File Alaska Form 406?
Breweries seeking to qualify for Alaska’s reduced beer tax rate under AS 43.60.010(c) must submit Form 406 annually.
The declaration provides the Alaska Department of Revenue with information needed to evaluate the brewery’s anticipated operations and determine its reduced-rate qualification status.
Breweries should be prepared to provide information about:
- Their legal business name and business identification numbers.
- Their TTB Registry Number.
- Their mailing and physical brewery addresses.
- Their business entity classification.
- Their most recent Brewer’s Report of Operations.
- Their annual brewing and Alaska sales-volume information.
- Their ownership or controlled-group relationships.
- Other breweries operated by the same business or included in its controlled group.
- The Alaska alcoholic beverage distributor identified for the disclosure authorization.
The form must be submitted annually, and the deadline is May 31.
How To File Alaska Form 406
Form 406 must be submitted to the Alaska Department of Revenue, Tax Division.
Unlike a regular income tax return, this form is an annual declaration of anticipated brewing. It collects information about the brewery and its expected operations for the July 1 through June 30 state fiscal year.
Filing Deadline
To qualify for the Alaska reduced rate tax, the completed Form 406 must be received by the Alaska Department of Revenue on or before May 31 each year.
Pay attention to the word received. The form states that it must reach the department by the deadline.
Where to Mail Form 406
Mail the completed form to:
Alaska Department of Revenue
Tax Division
550 W 7th Ave, STE 500
Anchorage, AK 99501-3555
Documents and Information to Prepare Before Filing
Gather the following information before completing the declaration:
- Federal Employer Identification Number (FEIN), if applicable.
- Social Security Number (SSN), if applicable.
- TTB Registry Number.
- Complete legal business name.
- Doing Business As (DBA) name, if applicable.
- Mailing address and physical brewery address.
- Contact email address and telephone number.
- Business entity classification.
- Most recent Brewer’s Report of Operations (TTB Form 5130.09), dated in the current calendar year.
- Information about the brewery’s annual production and anticipated Alaska sales.
- Names, addresses, and TTB Registry Numbers of other breweries, if applicable.
- Name and address of the Alaska alcoholic beverage distributor identified in the authorization section.
- Signature and title of the brewery owner or authorized representative.
If the brewery operates multiple locations or belongs to a controlled group of brewers, prepare a separate list containing the required information about the other breweries.
How To Complete Alaska Form 406
Form 406 contains several identification fields, five eligibility and operational questions, an additional brewery information table, a distributor authorization section, and a signature section.
Complete each section carefully and make sure the information reflects the brewery’s circumstances for the applicable July 1 through June 30 fiscal year.
Fiscal Year Information
July 1 to June 30: State Fiscal Year
At the top of the form, enter the beginning and ending years for the state fiscal year covered by the declaration.
The fiscal year begins on July 1 and ends on June 30 of the following year.
For example, if the declaration covers July 1, 2026, through June 30, 2027, enter 2026 as the beginning year and 2027 as the ending year.
Make sure the years correspond to the period for which the brewery is declaring its anticipated operations.
Business Identification Information
FEIN: Federal Employer Identification Number
Check the FEIN box if you are identifying the brewery using its Federal Employer Identification Number.
Enter the complete FEIN assigned to the business by the Internal Revenue Service.
Verify the number carefully to avoid identification errors.
SSN: Social Security Number
Check the SSN box if the brewery is identified using an individual’s Social Security number rather than a business FEIN.
Enter the applicable Social Security number in the designated field.
Select the appropriate identification type and provide the corresponding number.
TTB Registry Number
Enter the brewery’s TTB Registry Number.
This is the registration number associated with the brewery through the Alcohol and Tobacco Tax and Trade Bureau.
Make sure the number matches the brewery’s official TTB registration information.
Business Name
Enter the complete legal name of the brewery or business submitting Form 406.
Use the official business name associated with its tax and registration records.
Do not substitute a trade name for the legal business name.
DBA (Doing Business As)
Enter the brewery’s DBA name if it operates under a business or trade name different from its legal name.
For example, if the legal business name is different from the name displayed on the brewery’s products or business premises, provide the applicable DBA name.
If the brewery does not use a DBA, leave this field blank.
Mailing Address
Enter the complete mailing address where the brewery receives official correspondence.
Provide the correct street address or mailing address used for business communications.
Physical Address of Brewery
Enter the actual physical location of the brewery.
This should identify where the brewing facility is located rather than simply repeating the mailing address when the two locations are different.
Mailing City
Enter the city associated with the mailing address.
Mailing State
Enter the two-letter state abbreviation for the mailing address.
Mailing ZIP Code
Enter the ZIP code associated with the mailing address.
Physical City
Enter the city where the brewery’s physical facility is located.
Physical State
Enter the two-letter state abbreviation for the brewery’s physical location.
Physical ZIP Code
Enter the ZIP code for the physical brewery address.
Check that the physical address information matches the actual brewery location.
Contact Email Address
Enter an active email address where the Alaska Department of Revenue can contact the brewery.
Use an email account that is regularly monitored so that important correspondence can be received.
Contact Phone
Enter the brewery’s primary contact telephone number.
Provide a working number where the department can reach the business or its authorized representative.
Type of Entity
Individual
Select this option if the brewery operates as an individual-owned business.
Partnership
Select this option if the brewery is organized and operated as a partnership.
Corporation
Select this option if the brewery is legally classified as a corporation.
Limited Liability Corporation
Select this option if the brewery operates under the limited liability corporation classification shown on the form.
Other
Select this option if the brewery’s legal entity classification does not fit any of the listed categories.
Enter the appropriate entity type in the space provided.
Only select the classification that correctly describes the business.
Questions About Brewery Operations and Eligibility
This section contains five questions. Answer every question by selecting Yes or No.
Read each question carefully because some answers may require you to provide additional information about other breweries.
Question 1: Most Recent Brewer’s Report of Operations
This question asks whether you have included a copy of the brewery’s most recent Brewer’s Report of Operations, TTB Form 5130.09, dated in the current calendar year.
Select Yes if you have included a copy of the most recent report and it is dated within the current calendar year.
Select No if you have not included the required report or do not have a qualifying report dated in the current calendar year.
Make sure the report belongs to the brewery identified in the business information section.
The purpose of this question is to establish whether the relevant TTB operational report has been provided with the declaration.
Question 2: Exceeding the 2 Million Barrel Limit
This question asks whether the brewery has exceeded the two-million-barrel production limit established under Internal Revenue Code Section 5051(a)(2).
Select Yes if the brewery has exceeded the specified two-million-barrel limit.
Select No if the brewery has not exceeded that limit.
Use the brewery’s applicable production records and federal reporting information when answering.
This question concerns the federal production threshold referenced in the form. Do not confuse it with the separate 60,000-barrel Alaska sales threshold in Question 3.
Question 3: Anticipated Alaska Sales Exceeding 60,000 Barrels
This question asks whether the brewery expects to ship to or sell more than 60,000 barrels of beer in Alaska during the state fiscal year.
The relevant period runs from July 1 through June 30.
Select Yes if the brewery anticipates shipping to or selling more than 60,000 barrels in Alaska during that fiscal year.
Select No if the brewery does not expect its Alaska shipments or sales to exceed 60,000 barrels during the applicable period.
Use available sales projections, distribution arrangements, and business records to make a reasonable assessment.
This question is particularly important because the form’s authorization section addresses the possibility of the brewery reaching or exceeding the 60,000-barrel threshold during the fiscal year.
Question 4: Operating More Than One Brewery
This question asks whether the business operates more than one brewery.
Select Yes if the business operates multiple brewery locations.
Select No if the business operates only one brewery.
If you select Yes, you must provide information about the other breweries in the table below the five questions.
The requested information includes each additional brewery’s name, physical address, city, state, and TTB Registry Number.
Question 5: Membership in a Controlled Group of Brewers
This question asks whether the brewery belongs to a controlled group of brewers.
Select Yes if the brewery is a member of a controlled group of brewers.
Select No if it is not a member of such a group.
If you select Yes, provide information about the other breweries in the controlled group in the additional brewery information table.
If the brewery both operates multiple locations and belongs to a controlled group, provide the relevant information about the other breweries as required.
Additional Brewery Information Table
Complete this table if you answered Yes to Question 4 or Question 5.
The purpose of this section is to identify other breweries connected to the business through multiple-location operations or membership in a controlled group of brewers.
The table contains five columns.
Member Brewery Name (DBA)
Enter the name of each additional brewery.
Include its DBA name if it operates under a trade name different from its legal business name.
Make sure each brewery is clearly identified.
Physical Address
Enter the complete physical street address of the additional brewery.
Provide the actual location where that brewery operates.
City
Enter the city where the additional brewery is physically located.
State
Enter the two-letter state abbreviation for the brewery’s physical location.
TTB Registry Number
Enter the TTB Registry Number assigned to the additional brewery.
Check that the registration number corresponds to the correct brewery location.
Additional Information Sheets
The form provides limited space for listing other breweries.
If you have more breweries to report than the available table can accommodate, attach a separate sheet.
Include the same information requested in the original table for every additional brewery:
- Brewery name or DBA.
- Physical address.
- City.
- State.
- TTB Registry Number.
Make sure the additional sheet clearly relates to the Form 406 being submitted.
Alaska Alcoholic Beverage Distributor Authorization
This section contains an authorization statement concerning the disclosure of the brewery’s reduced-rate status and certain sales-volume information to an Alaska alcoholic beverage distributor.
By signing the declaration, the brewery agrees to allow the Alaska Department of Revenue to share the specified information with the distributor identified in this section.
The authorization covers three main areas:
- Disclosure of the brewery’s qualification for the reduced rate of tax under AS 43.60.010(c).
- Disclosure of the volume of beer sold in Alaska before the brewery meets or exceeds 60,000 barrels during the July 1 through June 30 fiscal year.
- Publication of the brewery’s reduced-rate brewer status on the Alaska Department of Revenue’s website.
The sales-volume disclosure is intended to give the distributor time to adjust the sales price to account for an increase in tax when the brewery reaches or exceeds the specified threshold.
Distributor’s Name
Enter the full name of the Alaska alcoholic beverage distributor to whom the Department of Revenue may disclose the brewery’s reduced-rate qualification information.
Make sure the distributor is correctly identified.
Distributor’s Address
Enter the complete mailing or business address of the distributor identified in the previous field.
Include the street address, city, state, and ZIP code as applicable.
Review the information carefully because this section identifies the distributor covered by the authorization.
Signature and Certification
The final section must be completed by the brewery owner or another authorized representative.
The person signing the form confirms that they have the authority to submit the declaration on behalf of the brewery.
The certification also states that the information has been examined and is true, correct, and complete to the best of the signer’s knowledge and belief, under penalty of perjury.
Signature
The brewery owner or authorized representative must sign the form.
The person signing must have the authority to execute the declaration on behalf of the brewery.
Date
Enter the date the form is signed.
Use the appropriate date format and make sure the date is accurate.
Printed Name
Enter the full printed name of the person who signed the declaration.
The name should correspond to the individual whose signature appears in the previous field.
Printed Title
Enter the signer’s official position or title within the brewery.
Examples may include Owner, President, Managing Member, or another appropriate business position.
The title should accurately describe the person’s authority or role within the business.
Important Filing Rules for Alaska Form 406
Before submitting Form 406, understand the following important requirements.
Annual Submission Is Required
The declaration covers a state fiscal year running from July 1 through June 30. Breweries seeking the reduced rate must submit the declaration each year.
May 31 Is the Filing Deadline
The completed form must be received by the Alaska Department of Revenue on or before May 31 each year to qualify for the reduced rate tax.
Do not assume that mailing the form on May 31 automatically satisfies the requirement.
The Brewer’s Report Must Be Included When Answering Yes to Question 1
Question 1 specifically concerns the most recent TTB Form 5130.09 dated in the current calendar year. Make sure the appropriate report is included if you answer Yes.
Additional Brewery Information May Be Required
If the brewery operates multiple locations or belongs to a controlled group of brewers, provide the names, physical addresses, and TTB Registry Numbers of the other breweries.
Attach an additional sheet if the provided table does not offer enough space.
Distributor Disclosure Authorization
The authorization section permits the Alaska Department of Revenue to disclose reduced-rate qualification information and specified sales-volume information to the distributor named on the form.
It also permits the department to publish the brewery’s reduced-rate status on its website.
An Authorized Person Must Sign
The declaration must be signed by the brewery owner or another representative who has the authority to execute the document on behalf of the business.
Final Review Before Filing
Before mailing Alaska Form 406, review every section to ensure that the information is accurate and complete.
Use this checklist to verify your declaration:
Business Identification
- The correct state fiscal year is entered, covering July 1 through June 30.
- The appropriate FEIN or SSN identification box is selected.
- The identification number is entered correctly.
- The TTB Registry Number is accurate.
- The complete legal business name is provided.
- The DBA name is entered when applicable.
- The mailing address is complete.
- The physical brewery address is accurate.
- The mailing and physical city, state, and ZIP code fields are completed.
- The contact email address is correct.
- The contact telephone number is provided.
- The correct entity classification is selected.
Brewery Operations Questions
- Question 1 is answered correctly regarding the most recent TTB Form 5130.09.
- The applicable Brewer’s Report of Operations is included when answering Yes to Question 1.
- Question 2 accurately reflects whether the brewery has exceeded the two-million-barrel federal limit.
- Question 3 accurately reflects anticipated Alaska shipments or sales exceeding 60,000 barrels.
- Question 4 correctly identifies whether the business operates more than one brewery.
- Question 5 correctly identifies whether the brewery belongs to a controlled group of brewers.
- All five questions have been answered.
Additional Brewery Information
- The additional brewery information table is completed when required.
- Every additional brewery’s name or DBA is provided.
- Each physical address is complete.
- The correct city and state are entered.
- Each additional brewery’s TTB Registry Number is provided.
- A separate sheet is attached if more space is needed.
Distributor Authorization and Signature
- The Alaska alcoholic beverage distributor’s name is entered.
- The distributor’s address is complete.
- The authorization statement has been reviewed.
- The brewery owner or authorized representative has signed the form.
- The signature date is entered.
- The signer’s printed name is provided.
- The signer’s title is entered.
Final Submission
- The completed form has been reviewed for missing information.
- All applicable supporting documents are included.
- The most recent required Brewer’s Report of Operations is attached when applicable.
- Any additional brewery information sheets are attached.
- The form is addressed to the Alaska Department of Revenue, Tax Division.
- The completed declaration will be received on or before May 31.
Mail the completed declaration to:
Alaska Department of Revenue
Tax Division
550 W 7th Ave, STE 500
Anchorage, AK 99501-3555
Alaska Form 406 is an important annual declaration for breweries seeking to qualify for the state’s reduced beer tax rate. By providing accurate business information, answering all five operational questions, identifying related breweries when required, and completing the distributor authorization and signature sections, breweries can submit a complete declaration for the applicable fiscal year. Make sure the Alaska Department of Revenue receives the form by May 31 to meet the stated annual filing deadline.