Individual Alternative Minimum Tax: What Every Practitioner Needs to Know
Provider: Becker Professional Education
Length: 114
Taxes
2 CPE Credits
Basic
QAS self study
IRS EA Federal Taxation
This course will be an overview of:
- The history of the alternative minimum tax (AMT) in modern taxation
- The reasoning behind the AMT and its justification
- The impacts of the most current law changes and rules for AMT
- Which adjustments are made to regular income to determine alternative minimum taxable income (AMTI)
- How AMTI is used to calculate AMT