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Alternative Minimum Tax
       
 
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Alternative Minimum Tax

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Alternative Minimum Tax
Alternative Minimum Tax (AMT) is part of the Federal income Tax system of the United States. There is an AMT for those who owe personal income Tax, and another for corporations owing corporate income Tax.
    
A method of calculating income Tax that disallows certain deductions, credits, and exclusions. This was intended to ensure that individuals, trusts, and estates that benefit from Tax preferences do not escape all federal income Tax liability. People must calculate their taxes both ways and pay the greater of the two.
Posted by  marcus evans (Europe) Ltd, Marcus Evans (ANZ) Limited
 
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