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  2. Alternative minimum tax - Wikipedia

    en.wikipedia.org/wiki/Alternative_minimum_tax

    The alternative minimum tax (AMT) is a tax imposed by the United States federal government in addition to the regular income tax for certain individuals, estates, and trusts. As of tax year 2018, the AMT raises about $5.2 billion, or 0.4% of all federal income tax revenue, affecting 0.1% of taxpayers, mostly in the upper income ranges.

  3. What Is the Alternative Minimum Tax and Will It Cost You Big ...

    www.aol.com/alternative-minimum-tax-cost-big...

    Once you figure out your remaining income after your exemption, you must calculate your tax due under the AMT formula. For 2020, the first $197,900 — or $98,950 if married filing separately ...

  4. What's the Alternative Minimum Tax and Who Pays It? - AOL

    www.aol.com/news/whats-alternative-minimum-tax...

    Nothing gets taxpayers fired up quite like the alternative minimum tax, commonly called the AMT. This year, the good news that is fewer taxpayers will have to grapple with the AMT when filing 2018 ...

  5. Income tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Income_tax_in_the_United...

    Taxpayers who have paid AMT in prior years may claim a credit against regular tax for the prior AMT. The credit is limited so that regular tax is not reduced below current year AMT. AMT is imposed at a nearly flat rate (20% for corporations, 26% or 28% for individuals, estates, and trusts) on taxable income as modified for AMT.

  6. What Is the AMT Credit, and Who Gets It? - AOL

    www.aol.com/finance/amt-credit-gets-221038939.html

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  7. Tax credit - Wikipedia

    en.wikipedia.org/wiki/Tax_credit

    The U.S. imposes an alternative minimum tax based on an alternative measure of taxable income. Mexico imposes an IETU based on an alternative measure of taxable income. Italy imposes an alternative tax based on assets. In each case, where the alternative tax is higher than the regular tax, a credit is allowed against future regular tax for the ...

  8. Alternative Minimum Tax: How It Works - AOL

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  9. Corporate tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Corporate_tax_in_the...

    The credit is intended to mitigate taxation of the same income to the same taxpayer by two or more countries, and has been a feature of the U.S. system since 1918. Other credits include credits for certain wage payments, credits for investments in certain types of assets including certain motor vehicles, credits for use of alternative fuels and ...