Individual Alternative Minimum Tax: What Every Practitioner Needs to Know
Provider: Becker Professional Education
Length: 145
Taxes
2.5 CPE Credits
Basic
QAS self study
Financial Planning, IRS EA Federal Taxation
<p>This course will be an overview of:</p>
<ul>
<li>AMT structure and legislative changes</li>
<li>AMTI calculation and adjustment types</li>
<li>Incentive stock option (ISO), depreciation, and K-1 adjustments</li>
<li>Tax preference items and AMT impacts</li>
<li>Exemption phase-out and rate mechanics</li>
<li>Tentative minimum tax and AMT credit</li>
<li>Form 6251 compliance and planning strategies</li>
<li>Navigating the 42% AMT rate bubble</li>
</ul>