Hearsay is a statement that (1) the person making it (the declarant) does not make while testifying at the current trial or hearing (in other words, the statement is made out of court); and (2) a party offers as evidence to prove the truth of the matter asserted in the statement.

Hearsay is generally not admissible as evidence—but there are many exceptions to hearsay, and statements that are non-hearsay. The law governing hearsay is usually located in the applicable state or federal rules of evidence, which are interpreted and applied by courts in court opinions or cases.

In Alaska, hearsay is addressed under the Alaska Rules of Evidence, specifically Rule 801 which defines hearsay, and Rule 802 which generally prohibits the admission of hearsay evidence in court proceedings. Hearsay is considered an out-of-court statement made by a declarant that is presented in court to prove the truth of the matter asserted in the statement. The rationale behind the hearsay rule is to exclude statements that have not been subjected to cross-examination and other safeguards of reliability. However, Alaska's Rules of Evidence also enumerate numerous exceptions to the hearsay rule under Rule 803 and 804, where certain out-of-court statements may be admissible despite being hearsay. These exceptions include, but are not limited to, statements made under the belief of impending death, statements against interest, and certain records kept in the regular course of business. Additionally, some statements are defined as non-hearsay, such as a declarant-witness's prior statement or an opposing party's statement, under Rule 801(d). It is important for attorneys to be familiar with these rules and exceptions when considering the admissibility of evidence in Alaska courts.