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taxmap/pub17/p17-165.htm#en_us_publink1000174222

Alternative 
Minimum Tax(p210)


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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/p17-165.htm#en_us_publink1000174223

Adjustments and tax preference items.(p210)


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Adjustments and Tax Preference Items

The more common adjustments and tax preference items include:
taxmap/pub17/p17-165.htm#en_us_publink1000174224

More information.(p210)


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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.