Alaska Form 6750, officially titled Application for Voluntary Disclosure, is an application used by qualified business entities seeking to enter into a Voluntary Disclosure Agreement with the Alaska Department of Revenue. The application allows an eligible business to approach the Department of Revenue regarding potential unpaid tax liabilities and propose settlement terms through the state’s Voluntary Disclosure Program. It collects information about the business entity, the tax periods involved, the entity’s legal structure, and its previous filing or contact history with the Department of Revenue. The application also requires the business to provide detailed supporting information explaining its business activities, operations in Alaska, circumstances leading to the voluntary disclosure request, and estimated tax liabilities for each relevant tax period. Businesses applying through this process must identify an authorized representative who can negotiate a settlement on behalf of the unnamed entity. The form is divided into four parts covering representative information, business and tax details, required supporting documentation, and a sworn declaration. Eligible entity types listed on the application include corporations, S corporations, partnerships, and limited liability companies (LLCs). Completing Form 6750 accurately is important because it provides the Department of Revenue with the information needed to evaluate the voluntary disclosure request and understand the proposed settlement. The person signing the application must confirm under penalty of perjury that they are authorized to represent the unnamed entity and that the application and accompanying documents are true and correct to the best of their knowledge and belief.
How To File Form 6750
Form 6750 is an application submitted to the Alaska Department of Revenue, Tax Division, as part of the state’s Voluntary Disclosure Program.
The application requires more than basic business information. Applicants must also attach supporting explanations, relevant tax details, and estimated tax calculations for each applicable tax period.
Where to Submit Form 6750
The application identifies the following state agency as the responsible department:
- Agency: Alaska Department of Revenue – Tax Division
- Mailing Address: 550 W. 7th Ave., Ste. 500, Anchorage, AK 99501-3555
- Email: dor.tax.disclosure@alaska.gov
- Telephone: 907-269-6620
- Fax: 907-269-6644
The form provides these contact details for the Department of Revenue. It does not specify a particular submission method or a separate mailing procedure, so applicants should confirm the appropriate submission arrangements with the Tax Division.
What to Prepare Before Completing Form 6750
Gather the following information and documents before starting the application:
- Authorized representative’s full name and contact information.
- Representative’s complete mailing address.
- Relevant tax periods for the voluntary disclosure request.
- Legal structure of the business entity.
- Information about previous income tax returns filed with the Department of Revenue.
- Details of any previous inquiries from the Department of Revenue concerning income tax liability.
- Description of the entity’s business activities.
- Description of the entity’s business operations in Alaska.
- Explanation of the circumstances that led to the voluntary disclosure request.
- Details of any previous contact between the Department of Revenue and the entity.
- Proposed settlement terms.
- Number of corporate partners or members, if the entity is a partnership or LLC.
- Estimated taxes due for each tax period.
- Supporting calculations showing how the estimated tax amounts were determined.
Having these details ready will help ensure that the application and its supporting documents provide a complete explanation of the entity’s voluntary disclosure request.
How To Complete Form 6750
Form 6750 is divided into four main parts. Each part collects specific information needed to evaluate the application.
Part I: Representative and State Agency Information
Part I identifies the person representing the unnamed business entity and provides the contact information for the Alaska Department of Revenue, Tax Division.
The applicant must complete the representative’s information on the left side of the section. The state agency information is already provided on the right side.
Representative’s Name
Enter the full name of the individual authorized to represent the business entity in the voluntary disclosure process.
This person should be authorized to communicate and negotiate with the Alaska Department of Revenue on behalf of the unnamed entity.
Representative’s Mailing Address
Provide the complete mailing address of the authorized representative.
Include the street address or mailing address where official correspondence related to the application can be received.
City, State, ZIP Code
Enter the city, state, and ZIP code associated with the representative’s mailing address.
Make sure the information matches the address provided in the previous field.
Representative’s Email Address
Enter the representative’s active email address.
This email address provides a contact point for communications regarding the voluntary disclosure application.
Use an email account that is regularly monitored so that important correspondence is not missed.
Representative’s Telephone Number
Enter the representative’s telephone number, including the appropriate area code.
The Department of Revenue may use this number to contact the representative regarding the application or settlement discussions.
Representative’s Fax
If applicable, enter the representative’s fax number.
This field provides an additional contact method for official communications. If the representative does not have a fax number, follow the Department’s guidance on completing the field.
State Agency
This field is prefilled with the responsible government agency:
Alaska Department of Revenue – Tax Division.
The applicant does not need to enter a different agency name.
Mailing Address
The agency’s mailing address is already provided:
550 W. 7th Ave., Ste. 500.
This identifies the location of the Alaska Department of Revenue, Tax Division.
City, State, ZIP Code
The prefilled agency location is:
Anchorage, AK 99501-3555.
This is the mailing location provided for the responsible tax division.
Questions? Email
The form provides the following email address for questions about the application:
dor.tax.disclosure@alaska.gov
Applicants can use this contact information to seek clarification about the voluntary disclosure process.
Telephone Number
The Department of Revenue’s telephone number is preprinted as:
907-269-6620.
Fax Number
The Department of Revenue’s fax number is preprinted as:
907-269-6644.
These agency contact fields are already completed on the application and generally do not require additional information from the applicant.
Part II: Tax Periods and Entity Information
Part II collects information about the tax periods covered by the voluntary disclosure request and identifies the legal structure of the business entity.
It also asks two questions about the entity’s previous income tax filing history and any prior inquiries from the Department of Revenue.
Tax Periods
Identify the tax periods for which the entity is requesting voluntary disclosure.
Enter the applicable tax years or reporting periods associated with the potential tax liabilities being disclosed.
Make sure the periods are consistent with the supporting tax calculations and explanations attached to the application.
The form does not provide separate numbered fields for individual tax periods, so include the relevant period information clearly in the designated space.
Entity Type: Corporation
Check this box if the business applying for voluntary disclosure is organized as a corporation.
Select this classification when the entity’s legal structure is a corporation rather than one of the other listed business types.
Entity Type: S Corporation
Check this box if the business entity is an S corporation.
This identifies the entity’s tax classification for purposes of the voluntary disclosure application.
Entity Type: Partnership
Check this box if the business is organized as a partnership.
Partnership applicants must also provide the number of corporate partners as part of the supporting information required in Part III.
Entity Type: LLC (Limited Liability Company)
Check this box if the applicant is a limited liability company.
The entity should be identified according to its legal business structure. LLC applicants must also disclose the number of corporate members in the supporting information required in Part III.
Question 1: Has the Entity Ever Filed an Income Tax Return With the Department of Revenue?
Select either Yes or No to indicate whether the business entity has previously filed an income tax return with the Alaska Department of Revenue.
- Select Yes if the entity has filed an income tax return with the Department of Revenue at any time.
- Select No if the entity has never filed an income tax return with the Department of Revenue.
Answer this question based on the entity’s actual filing history.
Question 2: Has the Entity Ever Been the Subject of an Inquiry by the Department of Revenue With Respect to Liability for Income Taxes?
Select either Yes or No to indicate whether the Department of Revenue has previously contacted or conducted an inquiry involving the entity’s income tax liability.
- Select Yes if the entity has previously been the subject of an inquiry concerning its income tax obligations.
- Select No if no such inquiry has occurred.
This question concerns inquiries specifically related to income tax liability. Review the entity’s correspondence and communication history before selecting an answer.
Part III: Required Supporting Information and Attachments
Part III lists the additional information that must accompany the application.
Unlike Parts I and II, this section does not contain individual numbered fields. Instead, it requires applicants to prepare separate written explanations and supporting information covering seven specific items.
Each item should be addressed clearly in the attached documentation.
Description of the Qualified Business Entity’s Business Activities
Prepare a description explaining the business activities carried out by the qualified business entity.
Describe the nature of the business, the products or services it provides, and its primary commercial activities.
The explanation should give the Department of Revenue a clear understanding of what the entity does and how it operates.
Description of the Qualified Business Entity’s Business in Alaska
Provide a separate explanation of the entity’s business activities specifically within Alaska.
Describe the nature of its operations in the state and explain what business activities are connected to Alaska.
This information helps distinguish the entity’s Alaska-related activities from its overall business operations.
Facts Giving Rise to the Offer to Enter Into a Voluntary Disclosure Agreement
Explain the circumstances that caused the business to seek a Voluntary Disclosure Agreement.
Describe the relevant facts and events that led the entity to identify potential tax liabilities and make the voluntary disclosure request.
The explanation should clearly establish why the entity is approaching the Department of Revenue and proposing a settlement.
Whether the DOR Has Contacted the Entity, and If So, the Nature of Such Contacts
Explain whether the Alaska Department of Revenue has previously contacted the business entity.
If contact has occurred, describe the nature of those communications.
Include relevant details about the inquiries or correspondence, particularly if they relate to the entity’s income tax liability.
This explanation should be consistent with the Yes or No answer provided in Question 2 of Part II.
If the entity has not been contacted, clearly state that no such contact has occurred.
The Settlement Terms Proposed by the Company
Provide the settlement terms that the business entity is proposing to the Alaska Department of Revenue.
Explain the proposed arrangement for resolving the disclosed tax liabilities.
The proposal should clearly communicate the company’s requested settlement terms so that the Department can evaluate the offer.
Number of Corporate Partners or Members
This requirement applies when the applicant is a partnership or LLC.
- For a partnership, provide the number of corporate partners.
- For an LLC, provide the number of corporate members.
Enter the applicable number in the supporting documentation.
This information helps the Department understand the entity’s ownership structure for purposes of evaluating the voluntary disclosure application.
Statement Estimating the Amount of Taxes Due by Tax Period, Including Supporting Calculations
Prepare a statement showing the estimated amount of taxes due for each relevant tax period.
Break down the estimated tax amounts by the applicable reporting periods rather than presenting only one combined total.
Include the calculations used to determine each estimated amount.
The supporting computations should clearly show how the reported tax estimates were reached and allow the Department of Revenue to review the figures.
Part IV: Declaration, Authorization, and Signature
Part IV contains the applicant’s formal declaration under penalty of perjury.
The person signing this section confirms that they have the authority to represent the unnamed business entity and negotiate a settlement through Alaska’s Voluntary Disclosure Program.
Before signing, carefully review the declaration and verify that the information provided in the application and accompanying documents is accurate.
Declaration Under Penalty of Perjury
The declaration confirms two important matters:
First, the person completing the application is authorized by the unnamed business entity to act as its representative in negotiating a settlement under Alaska’s Voluntary Disclosure Program.
Second, the information provided in the application, including all accompanying schedules and statements, is true and correct to the best of the signer’s knowledge and belief.
The person signing should ensure that they have the necessary authority to represent the entity and that all information submitted is accurate and complete.
Signature
The authorized representative must sign the application in this field.
The signature confirms the declaration and acknowledges the representative’s authority to act on behalf of the unnamed business entity.
Person Completing Form (Print Name)
Enter the full printed name of the individual who completed and signed the application.
The printed name should correspond to the person providing the signature in the preceding field.
Date
Enter the date the application is signed.
Make sure the date accurately reflects when the authorized representative completes the declaration.
Additional Information and Supporting Documentation
Completing the four sections of Form 6750 is only part of the application process. The supporting information required in Part III is equally important.
Business Activity Descriptions
Prepare two separate descriptions:
- A general description of the qualified business entity’s business activities.
- A description of the entity’s business activities specifically within Alaska.
Both descriptions should be clear enough to explain the nature and scope of the business.
Explanation of Voluntary Disclosure Circumstances
Provide a written explanation of the facts that led the entity to seek a Voluntary Disclosure Agreement.
Also disclose whether the Department of Revenue has previously contacted the entity and explain the nature of any such contact.
These explanations should be consistent with the answers provided in Part II.
Proposed Settlement Terms
Include a written statement outlining the settlement terms proposed by the company.
Make sure the proposal is clearly presented so that the Department of Revenue can understand what the entity is offering.
Tax Liability Estimates and Calculations
Provide a separate estimate of the taxes due for each applicable tax period.
Include the accompanying computations supporting the estimated amounts.
If the entity is a partnership or LLC, also provide the required number of corporate partners or members.
Final Review Before Filing
Before submitting Alaska Form 6750, review the application and all supporting documents to ensure that the required information has been provided.
Use the following checklist:
- Enter the authorized representative’s full name.
- Provide the representative’s complete mailing address.
- Enter the city, state, and ZIP code.
- Provide the representative’s email address.
- Enter the representative’s telephone number.
- Provide the representative’s fax number, if applicable.
- Confirm the prefilled Alaska Department of Revenue contact information.
- Identify all relevant tax periods.
- Select the correct entity type: Corporation, S Corporation, Partnership, or LLC.
- Answer Question 1 about previous income tax return filings.
- Answer Question 2 about previous inquiries concerning income tax liability.
- Attach a description of the entity’s business activities.
- Attach a description of the entity’s business activities in Alaska.
- Explain the facts leading to the voluntary disclosure request.
- Disclose whether the Department of Revenue has previously contacted the entity.
- Describe the nature of any previous Department of Revenue contacts.
- Include the settlement terms proposed by the company.
- Provide the number of corporate partners or members if the entity is a partnership or LLC.
- Include estimated tax amounts for every applicable tax period.
- Attach the calculations supporting the estimated tax amounts.
- Verify that all information in the application and attachments is accurate.
- Obtain the authorized representative’s signature.
- Enter the printed name of the person completing the application.
- Enter the signing date.
- Confirm the appropriate submission arrangements with the Alaska Department of Revenue, Tax Division.
Completing Form 6750 carefully and providing all seven categories of supporting information will help present a complete voluntary disclosure application to the Alaska Department of Revenue. Before submitting the application, ensure that the representative is authorized to negotiate on behalf of the unnamed entity and that the attached explanations, settlement proposal, and tax calculations are consistent with the information reported on the form.