There can be much confusion—especially for taxpayers—surrounding who has to pay the alternative minimum tax. Stay current on the rules by exploring the Top 10 Causes of AMT and dive into planning opportunities for each particular area. You’ll learn how multiple-year planning strategies can affect the AMT's impact in future years and how capital gains affect AMT. In addition, we'll demystify Form 8801, look at ways to ensure your clients get the most of their minimum tax credit, and review AMT issues specific to California.
- History of the AMT
- The AMT calculation
- Capital gains and AMT
- Tax planning strategies for Californians
- AMT exclusion amounts
- Kids and AMT
- Married filing separate issues
- The minimum tax credit
- The top AMT preferences and adjustments
Upon successful completion of this course, participants will be able to:
- Select the AMT exemption for specific years.
- Identify AMT preference or adjustment items, their applicable rates, and effective dates.
- Identify AMT exemption phase-outs for taxpayers.
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