What this notice is about 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 Complete and send the Form 2848, Power of Attorney and Declaration of Representative, to authorize someone (such as an accountant) to contact the IRS on your behalf. Submit an amended tax return. Download tax forms and instructions. Learn more with the Facts to Help You Understand the Alternative Minimum Tax. Frequently asked 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 effect 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 AddressPDF, and send it to the address shown on the form. Helpful information Form 1120-X, Amended US Corporation Income Tax ReturnPDF 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. Reference Tools Publication 1, Your Rights as a Taxpayer Publication 17, Your Federal Income Tax Full list of tax forms and instructions Need Help? You can authorize someone to contact the IRS on your behalf. See if you qualify for help from a Low Income Taxpayer Clinic. If you can’t find what you need online, call the IRS number at the top of your notice or letter. If you didn’t receive a letter or notice, use telephone assistance. If you can't resolve the penalty on your own, contact Taxpayer Advocate Service, an independent organization within IRS.