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Credits: 2

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In-Depth Understanding of the AMT for Individuals (AMTI)

  • Customer Rating
  • Field of Study
    Taxes
  • Level
    Basic
  • Credits
    2
  • Qualifies for

    IRS CPE

Overview

Every tax practitioner should be aware of the mechanics of the Alternative Minimum Tax (AMT) because the AMT affects so many middle- and high-income taxpayers. Even when the taxpayer ultimately pays the regular tax, it is often unclear during the client interview whether the AMT applies or not. This program takes an in-depth look at the various components of the individual AMT, including especially the adjustments that commonly throw many taxpayers into the AMT.

Major Topics:

  • Income and expense items that commonly throw individuals into the AMT
  • Preparing and analyzing Form 6251, Alternative Minimum Tax—Individuals
  • AMT adjustments and tax preference items
  • Depreciation that must be refigured for the AMT
  • The AMT exemption amounts for the current year and their impact on an individual’s AMT liability
  • Tax treatment of long-term capital gains and qualified dividends when taxpayer is in the AMT

Learning Objectives

  • Understand AMT rates, exemptions, and adjustments applicable to individuals
  • Understand when AMT applies and the circumstances that most often force taxpayers into the AMT
  • How to correctly prepare Form 6251

Who should take this course:

Designed for:

Any tax practitioner who wishes to understand the Alternative Minimum Tax as it impacts individual taxpayers

Prerequisite:

Basic understanding of the tax rules impacting individuals and pass-through entities

Advanced Preparation:

None

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