Alaska PTET 2026: deadline, rate, who can elect
Alaska (AK), tax year 2026, from the same rules the connector returns. Last verified October 24, 2026.
Informational. Not tax advice.
Elective PTET
No
The Alaska Administrative Manual, section 360.050, states that with enactment of AS 43.20.011 in 1980, the legislature repealed the state income tax on individuals. The manual does not describe an elective pass-through entity tax.
Who can elect
Not applicable.
The Alaska Administrative Manual, section 360.050, states that the individual income tax was repealed in 1980. The manual does not describe an elective pass-through entity tax.
How the election is made
Not applicable.
There is no election. The manual does not describe an elective pass-through entity tax.
Election deadline
Not applicable.
There is no election.
Rate
Not applicable. The Alaska Administrative Manual states the individual income tax was repealed in 1980.
Section 360.050 states the repeal. It does not state a pass-through entity tax rate.
Owner relief
Not applicable.
The manual does not describe an owner credit or exclusion for an elective pass-through entity tax.
Estimates
Not applicable.
The manual does not describe elective-tax estimates.
Sunset or repeal
Not applicable. The individual income tax was repealed in 1980.
Section 360.050 states the 1980 repeal. It does not describe an elective tax with an end date.
Sources for this year
Bonus-depreciation conformity is on its own page.