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previous page Previous Page: Publication 17 - Your Federal Income Tax - How To Figure Your Tax
next page Next Page: Publication 17 - Your Federal Income Tax - Tax Figured by IRS
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taxmap/pub17/p17-164.htm#en_us_publink100034741

Alternative 
Minimum Tax(p206)


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previous topic occurrence Alternative Minimum Tax next topic occurrence

This section briefly discusses an additional tax you may have to pay.
The tax law gives special treatment to some kinds of income and allows special deductions and credits for some kinds of expenses. Taxpayers who benefit from the law in these ways may have to pay at least a minimum amount of tax through an additional tax. This additional tax is called the alternative minimum tax (AMT).
You may have to pay the alternative minimum tax if your taxable income for regular tax purposes, combined with certain adjustments and tax preference items, is more than:
taxmap/pub17/p17-164.htm#en_us_publink100034743

Adjustments and tax preference items.(p206)


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Adjustments and tax preference items.

The more common adjustments and tax preference items include:
taxmap/pub17/p17-164.htm#en_us_publink100034744

More information.(p206)


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For more information about the alternative minimum tax, see the instructions for Form 1040, line 45, and Form 6251, Alternative Minimum Tax—Individuals.
previous pagePrevious Page: Publication 17 - Your Federal Income Tax - How To Figure Your Tax
next pageNext Page: Publication 17 - Your Federal Income Tax - Tax Figured by IRS
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication