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Form 4626 Department of the Treasury Internal Revenue Service OMB No. 1545-0175 Alternative Minimum Tax Corporations ? 2011 ? See separate instructions. Attach to the corporation s tax return. Employer
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What is alternative minimum tax corporations?
Alternative minimum tax for corporations is a tax system that ensures corporations pay a minimum amount of tax, even if they have deductions and credits that reduce their regular tax below the minimum.
Who is required to file alternative minimum tax corporations?
Corporations that have certain tax preferences and meet specific income thresholds are required to file alternative minimum tax.
How to fill out alternative minimum tax corporations?
To fill out alternative minimum tax for corporations, corporations must complete Form 4626 and follow the instructions provided by the IRS.
What is the purpose of alternative minimum tax corporations?
The purpose of alternative minimum tax for corporations is to limit the ability of corporations to avoid paying taxes through the use of deductions and credits.
What information must be reported on alternative minimum tax corporations?
Corporations must report their adjusted current earnings, alternative minimum taxable income, and various adjustments and tax preferences on Form 4626.
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