You can use the same name in Alaska that you use in your home state, however, if the name of your Domestic LLC is not available you need to choose another name.  Your Alaska Foreign LLC name can identify the type of products and services your business will provide; or it may be the name of the founder; or it can be a combination of the two or something else.

In any case, the Alaska Foreign LLC name that you choose must be distinguishable from the name of any other registered Alaska LLC or other business entity and the name must also be different from any reserved names on record with the state of Alaska.  Your Alaska Foreign LLC name must not imply that it was formed for a purpose other than that stated in the Articles of Organization for your Domestic LLC and your Alaska Foreign LLC name must not be a name that is likely to mislead the public.

The name of an Alaska Foreign LLC must include the word "Limited Liability Company" or or the abbreviation "LLC" or "L.L.C.".

It's important to choose a good name for your Alaska Foreign LLC because if you want to change it after you qualify you will have to file amended documents with the Alaska Division of Corporations (and pay a fee).

In order to Qualify as a Foreign LLC in Alaska you must file Registration Documents with the Alaska Division of Corporations.  In Alaska the registration documents are named "Certificate of Registration".

The registration documents must include certain specific information about your Alaska business.  If the LLC Registration Documents do not conform exactly to state of Alaska Foreign LLC requirements they will be rejected. 

If you need to change any of the information on your registration documents after your Alaska Foreign LLC has been approved, you may amend the registration documents for your Alaska Foreign LLC but you will have to pay a fee to the state of Alaska in order to make the changes official.

The Alaska Corporate Income Tax Rate is variable depending on the annual net income of the Alaska Foreign LLC.  Alaska Corporate Income Tax Rates vary from 1 to 9.4%.  You may choose that your Alaska Foreign LLC is to be taxed as a C Corporation or S Corporation. 

A C Corporation is what you may think of as a traditional Corporation like General Electric or Ford.  C Corporations pay a Corporate income tax to the state if that state taxes Corporations. 

You may choose to have your Alaska Foreign LLC taxed as a S Corporation.  S Corporations "pass through" all corporate profits to the shareholders (owners) who then pay tax at their applicable personal rate.  S Corporations do not pay any Alaska Corporate Income Tax.

Alaska follows the federal treatment of S Corporations and does not impose tax on "pass through" income.  However, Alaska tax does apply to corporate level items such as excess net passive income and tax on built-in gains.

If you form a Single Member Alaska Foreign LLC and do not specify to the IRS how you want to be taxed your Single Member Alaska Foreign LLC will be taxed as a Sole Proprietorship.  If you form a Multiple Member Alaska Foreign LLC and do not specify to the IRS how you want to be taxed your Multiple Member Alaska Foreign LLC will be taxed as a Partnership.

Note that forming an Alaska Foreign LLC doesn't take the place of obtaining a local business license, tax registration certificate, or other required business permits.  An Alaska Foreign LLC merely creates an ownership structure that limits the owners' personal liability.  You may still need to take care of getting set up to do business with your local government.

Depending on the nature of the business and the location of your Alaska Foreign LLC within Alaska you may need to get one or more local business licenses or permits.  The business licenses or permits that are required for your Alaska Foreign LLC vary depending on your business activities and the specific locations within the state of Alaska in which you want to conduct business.

If your Alaska Foreign LLC will be selling products in Alaska you may be required to obtain a Reseller's Permit from the appropriate Alaska state agency.  If your Alaska Foreign LLC will be selling products in Alaska you will also be responsible for all applicable local and state of Alaska sales taxes if there are any.

The Alaska Biennial Report includes basic information about your Alaska Foreign LLC including information on your business location as well as the names of the Officers and Directors.

Failure to submit a properly completed Alaska Biennial Report to the Alaska Division of Corporations on or before the due date may subject the Alaska Foreign LLC to being administratively dissolved in the state of Alaska or having its authority to transact business in the state of Alaska revoked by the Alaska Division of Corporations.

Penalties may accrue if you fail to file any Alaska Foreign LLC Biennial Report to the Alaska Division of Corporations by the due date.

Foreign LLCs that either do business in the state of Alaska or that derive income from sources within the state of Alaska are subject to Alaska and federal tax laws.  If you are engaged in intrastate business and derive income from other states besides Alaska, you must allocate the amount of income derived from the state of Alaska in order to determine your Alaska state taxes.