The alternative minimum tax (AMT) is a separate way to calculate taxes that makes sure high-income earners pay at least a minimum amount, even if they claim many deductions or credits. In 2025, the ...
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OBBBA changes to the alternative minimum tax (AMT)
On July 4, 2025, President Trump signed the One Big Beautiful Bill Act (OBBBA) into law, finalizing the budget reconciliation process for fiscal year 2025. While the bill is intended to stimulate ...
Interim guidance issued Tuesday by the IRS on the Sec. 55 corporate alternative minimum tax (AMT) contains several changes for which the AICPA advocated. One such change in Notice 2025-28 is the ...
The IRS on Monday issued interim guidance regarding the application of the Sec. 55 corporate alternative minimum tax (AMT). The guidance in Notice 2025-27 provides an optional simplified method for ...
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