How to Form an LLC in Alaska (2026)

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 6, 2026 · Last updated Aug 6, 2026

You form an Alaska LLC by filing Articles of Organization (Form 08-400) with the Alaska Division of Corporations, Business and Professional Licensing and paying the $250 filing fee. You must appoint a registered agent with a physical Alaska street address, and your LLC will be required to file an annual report with a $100 fee.

Quick Answer

Form
Form 08-400, Articles of Organization
Filing fee
$250 (2026), to the Alaska Division of Corporations
Agency
Alaska Division of Corporations, Business and Professional Licensing
Registered agent
Required - an Alaska resident or qualified entity who consents
Ongoing
Annual report (Form 08-401) due Jan 2, $100 fee
State income tax
None on individuals

Alaska Agency and Form: Division of Corporations, Form 08-400

An Alaska LLC is created by filing Articles of Organization with the Alaska Division of Corporations, Business and Professional Licensing (part of the Department of Commerce, Community, and Economic Development). The correct document for a limited liability company is Form 08-400, provided by the Division. Filing these articles - and the Division's acceptance of them - is the legal act that brings the LLC into existence under Alaska Statutes Title 10, Chapter 32.

Form 08-400 asks for the LLC's name, its registered agent and registered office address, the mailing address, and the name and signature of the organizer. The name must contain an LLC designator (such as "LLC," "L.L.C.," or "Limited Liability Company") and be distinguishable from existing entity names on file with the Division. You can search existing names and file online through the Division's portal, which is the fastest route; mail filing is also accepted. This guide covers the general Alaska process; for the national overview see how to form an LLC.

How to Form an Alaska LLC, Step by Step

Forming an Alaska LLC is a five-step process centered on Form 08-400. Each step below corresponds to a requirement of Alaska law or a federal tax rule.

  1. Choose and check your LLC name. Select a name that includes an LLC designator and is distinguishable from names already on file with the Division of Corporations. Verify availability using the Corporations Online Public Search. If you are not ready to file, you may reserve a name for 120 days by filing Form 08-402, Application for Reservation of Name, with a $25 fee. Confirm the name also does not infringe a federal trademark.
  2. Appoint an Alaska registered agent. Every Alaska LLC must designate a registered agent with a physical Alaska street address (the registered office). The agent - an individual Alaska resident or a qualified entity - must consent to the appointment before being named.
  3. File the Articles of Organization (Form 08-400). Submit Form 08-400 to the Alaska Division of Corporations, Business and Professional Licensing and pay the $250 filing fee. File online for the quickest turnaround, or send the form by mail. Once the Division accepts it, your LLC legally exists.
  4. Create an operating agreement. Alaska does not file or require you to submit an operating agreement, but one is strongly recommended to set ownership percentages, management structure, voting, and profit distribution. See operating agreements for what to include.
  5. Get an EIN and register for state taxes/licenses. Apply for a free federal EIN from the IRS. Then, register for any necessary state business licenses with the Division of Corporations and any applicable tax accounts with the Alaska Department of Revenue.

After these steps, open a business bank account (banks generally ask for the stamped Articles of Organization and the EIN) and keep your registered agent and annual reports current every year.

Alaska LLC Filing Fees (2026)

The core cost of an Alaska LLC is the $250 Articles of Organization fee. The table below lists the state fees most new LLCs encounter, each verified against the Alaska Division of Corporations fee schedule or the Alaska Department of Revenue. Amounts are effective for 2026 and are set by the state, not by any filing service.

ItemFormFee (2026)Agency
Articles of Organization (create the LLC)Form 08-400$250Division of Corporations
Annual ReportForm 08-401$100Division of Corporations
Statement of Change (registered agent/office)Form 08-403$25Division of Corporations
Name reservation (120 days)Form 08-402$25Division of Corporations
Federal EINIRS Form SS-4$0 (free)IRS
Alaska Business LicenseOnline application$50 (initial, biennial)Division of Corporations

Expedited processing is available from the Division of Corporations for an additional fee if you need faster handling. Because expedite and copy fees change, confirm the current amount on the Division of Corporations fee schedule before you file.

Alaska Registered Agent Requirement

An Alaska registered agent is the person or entity your LLC designates to receive service of process, tax notices, and official state correspondence. Alaska Statutes Title 10, Chapter 32 requires every domestic limited liability company to designate and continuously maintain a registered agent and a registered office in Alaska. You name the initial agent directly on Form 08-400.

The agent must be either an individual who is an Alaska resident, or a domestic or qualified foreign entity, and must have a physical Alaska street address - a post office box alone does not satisfy the registered office requirement. The person or entity named must have consented to serve as agent; you should keep a signed consent on file even though it is not submitted with the articles. You may act as your own registered agent, name a manager, or hire a commercial registered agent service. To change agents later, file Form 08-403, Statement of Change, with a $25 fee. Failing to maintain a registered agent can lead to administrative dissolution of the LLC by the Division of Corporations. See the national registered agent overview for detail.

Alaska Annual Report and State Taxes

Alaska LLCs are required to file an Annual Report (Form 08-401) with the Division of Corporations, Business and Professional Licensing. The annual report is due by January 2 of each year following the year of formation. The filing fee for the annual report is $100. Failure to file the annual report can result in the administrative dissolution of the LLC.

Regarding state taxes, Alaska has no state individual income tax. This means that profits from an LLC that pass through to its members (as is common for LLCs taxed as sole proprietorships or partnerships by default) are not subject to state income tax at the individual level. Alaska does impose a corporate income tax, which would apply if an LLC elects to be taxed as a corporation for state purposes. The Alaska Department of Revenue administers state taxes.

Most businesses operating in Alaska also need an Alaska Business License. This license is issued by the Division of Corporations, Business and Professional Licensing. The initial license fee is $50 and it is renewed biennially (every two years) for the same fee. You can apply for and renew your business license online through the Division's portal. This is separate from the LLC formation and annual report filings.

EIN and Other Licenses

A federal Employer Identification Number (EIN) is issued free by the IRS and is used to open a bank account, hire employees, and file taxes. By default, the IRS treats a single-member LLC as a disregarded entity (taxed on the owner's return) and a multi-member LLC as a partnership; either can elect corporate or S-corporation treatment by filing the appropriate IRS form. Most Alaska LLCs need an EIN, and one is required if the LLC has more than one member or any employees.

As mentioned, most businesses in Alaska need an Alaska Business License, which costs $50 and is renewed biennially. Beyond this general license, many cities, boroughs, and regulated professions require their own permits or licenses. For example, a restaurant would need health permits, and a contractor might need a specific professional license. It is important to check local requirements for your specific business activity. See business licenses for general information.

Penalties for Missing Alaska Requirements

Missing Alaska requirements carries real consequences. If an LLC fails to file its annual report or maintain a registered agent, the Division of Corporations may initiate administrative dissolution proceedings. This means the state will revoke the LLC's legal standing, which can expose members to personal liability for the LLC's debts and obligations.

Once administratively dissolved, an LLC loses its ability to conduct business legally in Alaska. To regain good standing, the LLC must apply for reinstatement, which involves filing all delinquent annual reports, paying all outstanding fees and penalties, and ensuring a registered agent is in place. The reinstatement process can be more costly and time-consuming than simply complying with the annual requirements. Keeping your registered agent and annual reports current is the simplest way to avoid these outcomes.

Closing an Alaska LLC

To close an Alaska LLC properly, you must wind up the business affairs, including paying all debts and distributing assets. Then, you file Articles of Dissolution (Form 08-406) with the Alaska Division of Corporations, Business and Professional Licensing. Simply abandoning the LLC can lead to administrative dissolution and potential ongoing liabilities. See how to dissolve an LLC for the general wind-up and termination steps.

Frequently Asked Questions

How much does it cost to start an LLC in Alaska?

The state filing fee for the Articles of Organization (Form 08-400) is $250, paid to the Alaska Division of Corporations, Business and Professional Licensing. There is also a $100 annual report fee due each year after formation.

What form do I file to create an Alaska LLC?

Form 08-400, Articles of Organization. File it online or by mail with the $250 fee to the Alaska Division of Corporations, Business and Professional Licensing.

Does an Alaska LLC need a registered agent?

Yes. Every Alaska LLC must continuously maintain a registered agent and a physical Alaska street address (registered office). The agent must be an individual Alaska resident or a qualified entity and must consent to the role.

Does Alaska have state income tax for LLCs?

Alaska does not impose a state individual income tax. For LLCs, this means that profits passed through to members are not subject to state income tax at the individual level. However, the state does have a corporate income tax, which applies if an LLC elects to be taxed as a corporation.

When is the Alaska LLC annual report due?

The Alaska LLC annual report (Form 08-401) is due by January 2 of each year following the year of formation. The filing fee is $100. Failure to file can lead to administrative dissolution.

How do I change my Alaska registered agent?

File a Statement of Change (Form 08-403) with the Alaska Division of Corporations, Business and Professional Licensing. The filing fee is $25. The new agent must consent to the appointment.

Related

Sources

  1. Alaska Division of Corporations, Business and Professional Licensing - Corporations, Business & Professional Licensing.
  2. Alaska Division of Corporations, Business and Professional Licensing - Limited Liability Companies (LLCs).
  3. Alaska Division of Corporations, Business and Professional Licensing - Corporations Forms (Form 08-400 Articles of Organization; Form 08-401 Annual Report; Form 08-403 Statement of Change; Form 08-406 Articles of Dissolution).
  4. Alaska Division of Corporations, Business and Professional Licensing - Corporations Fee Schedule ($250 Articles of Organization; $100 Annual Report; $25 Statement of Change).
  5. Alaska Division of Corporations, Business and Professional Licensing - Registered Agent Information.
  6. Alaska Division of Corporations, Business and Professional Licensing - Annual Reports.
  7. Alaska Department of Revenue - Individual Income Tax FAQs (no state individual income tax).
  8. Alaska Department of Revenue - Corporate Income Tax FAQs.
  9. IRS - Limited Liability Company (LLC) (federal default classification).
  10. IRS - Get an Employer Identification Number (free EIN).
  11. Alaska Division of Corporations, Business and Professional Licensing - Business Licensing ($50 biennial fee).
  12. Alaska Division of Corporations, Business and Professional Licensing - Dissolution.
  13. Alaska Division of Corporations, Business and Professional Licensing - Reinstatement.
  14. Alaska Division of Corporations, Business and Professional Licensing - Name Availability Search.
  15. Alaska Statutes - Title 10, Chapter 32 (Limited Liability Companies).

LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Laws, fees, and thresholds change; verify current requirements with the Alaska Division of Corporations, Business and Professional Licensing and the Alaska Department of Revenue before acting.