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Alternative minimum tax (AMT)

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From TaxVox

How the New Tax Act Affects the Alternative Minimum Tax

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The Individual Alternative Minimum Tax: Historical Data and Projections, Updated October 2009

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The Alternative Minimum Tax

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From the Briefing Book

Why are taxes so complicated?

December 21, 2015 by kdavis@urban.org

Q.

Why are taxes so complicated?

A.

Our tax system could be simple if its only purpose were to raise revenue. But it has other goals, including fairness, efficiency, and enforceability. And Congress has used the tax system to influence social policy as well as to deliver benefits for specific groups and industries.

  • Read more about Why are taxes so complicated?

What is the AMT?

December 21, 2015 by kdavis@urban.org

Q.

What is the AMT?

A.

The individual alternative minimum tax (AMT) operates alongside the regular income tax. It requires many taxpayers to calculate their liability twice—once under the rules for the regular income tax and once under the AMT rules—and then pay the higher amount. Originally intended to prevent perceived abuses by a handful of the very rich, it now affects roughly 5 million filers.

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Who pays the AMT?

December 21, 2015 by kdavis@urban.org

Q.

Who pays the AMT?

A.

The individual alternative minimum tax (AMT) primarily affects well-off households, but not those with the very highest incomes. It is also more likely to hit taxpayers with large families, those who are married, and those who live in high-tax states.

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