Filing status2025 AMT tax rate income level Single or head of household$239,100 Married, filing separately$119,550 Married, filing jointly$239,100 This means that, for example, for a single person who earned more than $85,700 in 2024, but less than $232,600, the AMT rate is 26 percen...
There are two alternative minimum tax rates, 26% and 28%. For 2023, the 28% rate applies to the excess alternative minimum taxable income of $220,700 or more for all taxpayers ($110,350 for married couples filing separate returns). For 2024, the 28% rate applies to the excess alternati...
The meaning of ALTERNATIVE MINIMUM TAX is a U.S. federal income tax that was originally imposed to prevent wealthy taxpayers from using tax shelters to avoid paying taxes, that excludes many deductions and exemptions allowed in computing regular tax liab
What are the 2024 and 2025 AMT exemption amounts? Thanks to changes made by Congress, each year the AMT exemption amount automatically adjusts with inflation. The AMT exemption is like a Standard Deduction for calculating the alternative minimum tax. The 2024 exemption amounts for each filing ...
alternative minimum tax_金融行业词汇 可供选择的最小税收 选择性最低税 alternative minimum tax词源英文解释 The first known use of alternative minimum tax was in 1958 alternative minimum tax 例句 1.That is because of the alternative minimum tax, which is designed to create a base tax rate for al...
Tax tips Tax tips and video homepage Browse all tax tips Married filing jointly vs separately Guide to head of household Rules for claiming dependents File taxes with no income About form 1099-NEC Amended tax return Capital gains tax rate ...
On September 12, 2024, the Treasury Department issued over 600 pages of long-awaited proposed regulations (REG-112129-23) on the application of the 15% corporate alternative minimum tax (CAMT) on the adjusted financial statement income (AFSI) of large corporations. The proposed regulations propose...
A corporate alternative minimum tax (CAMT) generally is a flat rate of tax applied to corporate income defined more broadly than the income subject to the regular corporate income tax. Previously, the United States applied a CAMT—repealed in 2017—that added back into corporate income certain ...
AMT(Alternative Minimum Tax)英文直译是替代性最低税，从它的税法制定背景和数额计算方式来看，称为“校正性最低税”可能更合适些。国内翻译为替代最小赋税。替代最小赋税税法条款确保个人和公司会付一些所得税，不管他们有多少扣抵或信用额度。在AMT之下，特定的金钱通常不得被视为应扣税的所得，例如...
alternative minimum tax【经】 可选择的低额税 alternative tax代用税 alternative to…的替换物 as an alternativeas an alternative to sth/doing sth 作为...的替换 an alternative to ...的代替物 no alternative别无选择 an alternative ton. 是…的替代物,可以代替 tax onn.征税...