Alaska · reference

Alaska calendar and forms

Every date that matters to an Alaska household in the 2027 filing season: the federal calendar, which is the whole income tax calendar, plus the Permanent Fund Dividend’s own year, from the January 1 opening of the application to the March 31 cutoff, the May Social Security number match and the October payment, and the borough deadlines for the property tax exemptions. Then the short list of forms an Alaskan actually meets, almost all of them federal.

By Charles Trautman, EA, editor

Need to Know Tax · written from Alaska Department of Revenue, Tax Division (income tax: none; the Permanent Fund Dividend Division handles the PFD) sources, November 3, 2026; updated November 12, 2026 after the election · not yet reviewed by an Alaska practitioner

Alaska has no income tax return, so there is no state due date, no state extension and no state estimated payment. For income tax the federal calendar is the only calendar: Form 1040 is due Thursday, April 15, 2027, the extension runs to Friday, October 15, 2027, and the estimated payments fall on the federal dates. What Alaska adds is the dividend’s year, which runs on a fixed schedule set by statute, and the property tax exemption deadlines set by each borough. The dividend dates are the ones that cost money when missed: an application filed April 1 is denied by law, and a name or Social Security number that does not match IRS records by the end of summer loses 24% of the payment to backup withholding.

The forms side is short. The Department of Revenue’s Tax Division deals with businesses and the oil industry, not with individuals, and the PFD Division’s only forms are the application and the 1099-MISC it issues afterward. Everything else an Alaskan files is federal or municipal.

The 2027 season, dated

Federal and Alaska dates for the 2026 return and the 2027 dividend year
Date	What happens	Form
Thursday, December 31, 2026	Last day of the 2026 tax year: RMDs, charitable gifts, Roth conversions, a property tax payment to be deducted in 2026. Age 65 by this date qualifies a homeowner for the senior property tax exemption for 2027.
Friday, January 1, 2027	2027 dividend application opens at pfd.alaska.gov. Residency for all of 2026 is the test. Also the property tax assessment date: ownership and occupancy of the home on this day decide the 2027 exemptions in Anchorage and Mat-Su.	PFD application (myPFD)
January 2027 (verify the month)	Form 1099-MISC for the 2026 dividend, $1,200 per person, available in each recipient’s myPFD account. One for every adult and every child.	1099-MISC
Friday, January 15, 2027	Fourth and final 2026 federal estimated payment due. No state equivalent.	1040-ES
Late January 2027; the IRS announces the date in January	IRS begins accepting 2026 returns.	1040
Monday, February 1, 2027	W-2s and most 1099s due from employers and payers; January 31 is a Sunday.	W-2, 1099
Monday, March 15, 2027	Anchorage deadline, received or postmarked, for the senior citizen, disabled veteran and residential property tax exemptions for 2027. A veteran whose rating arrives later has 30 days from receiving it.	Anchorage exemption applications
Wednesday, March 31, 2027	Dividend application closes. Applications after this date are denied by law; the only exceptions are for disability, a death during the window and certain military members. Separate application for each child.	PFD application
Thursday, April 15, 2027	2026 federal return and balance due; extension request due; first 2027 estimated payment due; last day for a 2026 IRA or HSA contribution. No Alaska filing. The dividend is on Schedule 1, line 8g; a child’s dividend with other unearned income is on Form 8814 or the child’s own return.	1040, Schedule 1, 8814, 4868, 1040-ES
Friday, April 30, 2027	Mat-Su Borough deadline for timely senior citizen and disabled veteran exemption applications for 2027.	Mat-Su exemption forms
May 2027	PFD Division sends every applicant’s name and Social Security number to the IRS for matching. Mismatches are flagged; applicants have the summer to fix them with the Social Security Administration and the Division. Uncorrected, 24% of the dividend is withheld for the IRS.
Tuesday, June 15, 2027	Second 2027 federal estimated payment due.	1040-ES
Wednesday, September 15, 2027	Third 2027 federal estimated payment due.	1040-ES
October 2027 (2027 dates to come)	2027 dividend paid. In 2026 the first run was October 1 for online applicants with direct deposit found eligible by September 18, and the second October 22 for everyone found eligible by October 12; later determinations are paid monthly. The 2027 amount is set in the operating budget in spring 2027.
Friday, October 15, 2027	Extended 2026 federal return due. Medicare open enrollment begins; the 2028 Part B and Part D premiums are set from the 2026 return, dividend included.	1040
Tuesday, January 18, 2028	Fourth 2027 federal estimated payment due; the 15th is a Saturday and the 17th a holiday.	1040-ES
Property tax bills and due dates are set by each borough and city and vary; the bill itself is the authority. For the federal deduction, what counts is the calendar year the tax is paid. Local sales tax returns for a business are filed with the municipality on its own schedule; remote sellers file with the Alaska Remote Seller Sales Tax Commission, which administers the tax for 55 member municipalities.

How the dividend year works

The dividend is paid in October for residency in the previous calendar year, and the application that connects the two is open for exactly ninety days at the start of the payment year. Someone applying in January 2027 is swearing to residency for all of 2026, reporting any 2026 absences of 90 days or more, and choosing direct deposit or a check, a Pick.Click.Give. donation, and any Alaska 529 contribution. The Division determines eligibility through the spring and summer, runs the IRS name match in May, and pays in two large runs in October, with stragglers paid monthly afterward. The following January the 1099-MISC appears in myPFD, and the amount goes on that year’s Schedule 1. A dividend received in October 2027 is 2027 income on the return filed in 2028, whatever year’s residency it was paid for.

A household should treat January 1 as the deadline rather than March 31. The application takes minutes, nothing is gained by waiting, and the statute leaves the Division no discretion to accept a late one.

Worked example: one household’s Alaska year

A couple in Anchorage, one spouse 66, with two children. The older spouse turned 65 in 2026 and the family received four 2026 dividends.

Date	Action	Dollars
January 2, 2027	Four 2027 dividend applications filed in myPFD, direct deposit, Social Security numbers checked against the cards
January 2027	Four 2026 1099-MISCs downloaded from myPFD, $1,200 each	$4,800
March 1, 2027	Anchorage senior exemption application filed, with the Alaska driver’s license as proof of age; residential exemption application submitted automatically with it	$150,000 of assessed value exempt for 2027
April 10, 2027	Federal return filed: $2,400 on Schedule 1, line 8g; the children’s dividends, their only income, under the dependent threshold, nothing filed for them	Tax on the dividends at 22%: $528
October 1, 2027	Four 2027 dividends deposited, amount set by the legislature in spring 2027	to come
Filed with the State of Alaska for income tax, all year	Nothing	$0

The one Alaska filing with money attached was the exemption application, and it went to the municipality, not the state. At Anchorage’s example mill rate of 16.145 the exemption is worth about $2,422 on the 2027 bill.

The forms an Alaskan meets

Forms for an Alaska individual or household
Form	What it does	Filed with, and when
Permanent Fund Dividend application	Claims the year’s dividend. One per person, children through an eligible sponsor. Asks about residency, absences, and the payment method; offers Pick.Click.Give. and Alaska 529 elections, neither of which reduces the taxable amount.	PFD Division, online at myPFD, January 1 through March 31
Form 1099-MISC from the PFD Division	Reports the dividend paid and any 24% backup withholding. The payer’s federal ID is 92-6001185. The full amount is income even if part was garnished or donated.	Issued by the Division in myPFD after the payment year; not filed, but reported
Schedule 1 (Form 1040), line 8g, Alaska Permanent Fund dividends	Where every adult’s dividend goes. Ordinary income; not Schedule B, not the qualified-dividend rate.	IRS, with Form 1040, by April 15
Form 8814, Parents’ Election To Report Child’s Interest and Dividends	Puts a child’s dividend and other interest and dividends on the parents’ return when the child’s unearned income is over the dependent threshold. Line 2a names Alaska Permanent Fund dividends. On the 2025 form: first $1,350 untaxed, next $1,350 at 10%, the rest at the parents’ rate; not available at $13,500 or more. 2026 figures to come.	IRS, with the parents’ Form 1040, one per child
Form 1040 instructions, Chart B: when a dependent must file	Sets the unearned-income threshold that decides whether a child’s dividend needs any form at all: $1,350 on the 2025 return (2026 to come). A child whose only income is the dividend is under it.	Reference
Schedule A, line 5a, and the IRS Sales Tax Deduction Calculator	The state and local sales tax election that replaces a state income tax deduction for an Alaskan who itemizes. The calculator takes the local rate; add the actual tax on a vehicle, boat or other large purchase.	IRS, with Schedule A, if itemizing
Anchorage Senior Citizen Exemption application	The $150,000 exemption for owners 65 by the prior December 31; widow or widower option at 60. Doubles as the residential exemption application.	Anchorage Property Appraisal, by March 15
Anchorage Disabled Veteran Exemption application	The $150,000 exemption for a service-connected disability of 50% or more; requires the VA benefits summary letter.	Anchorage Property Appraisal, by March 15, or within 30 days of a late rating
Anchorage Residential Exemption application	40% of assessed value, up to $75,000, for any owner-occupant; Alaska resident for the full prior year on a first application.	Anchorage Property Appraisal, by March 15
Mat-Su Senior Citizen/Disabled Veteran Exemption Form and Supplemental Residency and Occupancy Form	The $150,000 mandatory exemption plus the borough’s optional exemption of up to $135,279 (verify).	Mat-Su Borough Assessment, by April 30
Form W-4, Employee’s Withholding Certificate	The only withholding form an Alaska employee has; there is no state form. A new arrival should also stop the former state’s withholding with that state’s form.	Employer
What is missing is the point: no Alaska income tax return, no Alaska withholding form, no Alaska extension, no Alaska estimated payment voucher and no Alaska estate tax return. Software that asks for a state return should be told there is none. The PFD Division can be reached at 907-465-2326.

Behind the scenes: why the calendar looks the way it does

The dividend’s January-to-March window and October payment are statutory, and they exist because the dividend is a per-person appropriation: the legislature cannot set the amount until it knows how many people qualify, and the Division cannot know that until the applications are in and checked. The May match with the IRS was added after years in which thousands of payments were made to people whose names and numbers did not agree with federal records; the 24% backup withholding is the IRS’s standard rate for an unverified payee, and the Division has no power to refund it, which is why it gives applicants the summer to fix the record first.

The property tax calendar is local because the tax is. The state writes the exemption and the borough writes the deadline, and a March 15 in Anchorage and an April 30 in Mat-Su reflect nothing deeper than when each assessor needs the roll settled. The federal side has one Alaska-specific wrinkle, the 1099-MISC rather than a 1099-DIV, and it has been there since the dividend began, because the payment is not a dividend on stock and the IRS has never treated it as one.

What to bring

Every 2026 Form 1099-MISC from myPFD, adults and children, with any federal withholding
For each child: the dividend and any other interest, dividends or brokerage income for the year
W-2s, 1099-Rs and the SSA-1099, with the federal withholding boxes; the state boxes should be empty or show a former state
Federal estimated payments made in 2026, with dates
The property tax bill and the assessment notice, with the date paid and exemptions shown
The local sales tax rate where you live and receipts for any large 2026 purchase, if you may itemize
For a new exemption applicant: proof of age or the VA rating letter, and proof of Alaska residency for all of 2026
Confirmation of any Pick.Click.Give. donation, for Schedule A

Questions people ask

When is the Alaska return due?

There is none. The federal return is due April 15, 2027, with an extension to October 15. Nothing is filed with the State of Alaska for income tax, and nothing is owed to it.

When will I get my 1099-MISC for the 2026 dividend?

It appears in your myPFD account after the end of the year; the Division does not mail it. Sign in, print it, and check the withholding box: if 24% was withheld, that amount is a credit on your return.

I applied for the dividend on April 2. Can anything be done?

No. The statute requires the Division to deny applications filed after March 31, and the exceptions are narrow: disability, a death during the application period, and certain military members. Apply in January next year.

Which property tax deadline is mine?

The one set by the borough or city that sends your bill: March 15 in Anchorage, April 30 in Mat-Su, and the local assessor’s date elsewhere. Age 65 by the prior December 31 and ownership and occupancy on January 1 are the tests; a late filing can be waived only for good cause and only if the municipality chooses to.

Do I need to make Alaska estimated payments on my IRA withdrawals?

No; there is no Alaska tax. Federal estimates are the only ones, and the easiest way to cover them is to have the IRA custodian withhold federal tax from a withdrawal, which counts as paid evenly through the year.

Two calendars, one of them federal and the other ninety days long

Apply for the dividend on January 1, fix any Social Security number mismatch before summer, file the exemption application by the borough’s date, and put the 1099-MISC on Schedule 1, line 8g, in April.

Written by Charles Trautman, EA, editor  ·  Need to Know Tax, Lone Tree, Colorado
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Forms and official pages named in this article

Sources and where to check

Updated November 12, 2026, after the November 3 election · tax year 2026 figures · awaiting review by an Alaska practitioner — use the right article