IAMT
SURGENT McCOY’S GUIDE TO INDIVIDUAL AMT: PLANNING ISSUES AND PITFALLS

This two-hour course covers the basic structure of the alternative minimum tax (AMT) in relation to the regular tax system and examines various planning options to take advantage of the AMT or to avoid its application.

Major topics include:

  • Why does the AMT affect more taxpayers?
  • What are tax preferences?
  • What are tax adjustments?
  • What tax rates apply to alternative minimum taxable income?
  • What is the AMT exemption and how does it relate to the effective tax rates?
  • How are dividends and capital gains taxed?
  • What is the AMT carryover?
Prerequisites: None
Level of Knowledge: Intermediate
Field of Study: Taxes
Price: $39
Credit Hours: 2

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Surgent McCoy CPE, LLC
237 Lancaster Ave
Devon, PA 19333
(610) 688-4477
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