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IRS.gov Website
Publication 17
taxmap/pub17/p17-158.htm#en_us_publink1000174222

Alternative 
Minimum Tax(p203)

rule
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 AMT if your taxable income for regular tax purposes, combined with certain adjustments and tax preference items, is more than a certain amount. See Form 6251, Alternative Minimum Tax — Individuals.
taxmap/pub17/p17-158.htm#en_us_publink1000174223

Adjustments and tax preference items.(p203)

rule
The more common adjustments and tax preference items include:
taxmap/pub17/p17-158.htm#en_us_publink1000174224

More information.(p203)

rule
For more information about the AMT, see the instructions for Form 1040, line 45, and Form 6251.