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 defined similarly to other jurisdictions as a statement made outside of the current trial or hearing that is offered in evidence to prove the truth of the matter asserted. Under Alaska Rule of Evidence 801(c), hearsay is not admissible unless it falls under one of the many exceptions outlined in the rules or unless it is deemed non-hearsay. Exceptions to the hearsay rule can be found in Alaska Rules of Evidence 803 and 804, which include circumstances such as present sense impressions, excited utterances, statements of mental, emotional, or physical condition, and records of regularly conducted activity, among others. Additionally, some statements are not considered hearsay at all, such as a declarant-witness's prior statement or an opposing party's statement, as specified in Rule 801(d). These rules are applied by Alaska courts, and interpretations of these rules can be found in state court opinions.