Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return


Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Understanding your CP130 Notice

Your tax return filing requirements may have changed: You may no longer need to pay the Alternative Minimum Tax.

What you need to do

  • Read your notice carefully. It may also suggest additional steps for you to take depending on whether you qualify for the exemption for the Alternative Minimum Tax.

You may want to...

Answers to Common Questions

I completed an amended tax return (Form 1120-X). Do I need to mail it to a specific address?
Write "AMT-EXEMPT" on the top of your Form 1120-X and send it to the same IRS address where you mailed your original tax return.

We are an estate/trust, but the notice only mentions corporations. Are we eligible for the exemption for the Alternative Minimum Tax?
No. Estates/trusts are not corporations and as such are not exempt from the AMT.

How does the Recovery and Reinvestment Tax Act of 2009 affect the Alternative Minimum Tax rules for corporations/trusts/estates?
The Act did not have any affect on the AMT rules for corporations/trust/estates.

I don’t handle tax issues for my corporation. How can I request that you send all future tax notices directly to our accountant?
Complete a Form 8822, Change of Address, and send it to the address shown on the form.

Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Printable samples of this notice (PDF)

How to get help