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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
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.
No. Estates/trusts are not corporations and as such are not exempt from the AMT.
The Act did not have any effect on the AMT rules for corporations/trust/estates.
Complete a Form 8822, Change of Address PDF, and send it to the address shown on the form.
Helpful information
Form 1120-X, Amended US Corporation Income Tax Return PDF
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.
需要協助嗎？
- 您可以授權某人（英文）代表您向國稅局聯絡。
- 請查看您是否符合從低收入納稅者服務處獲得協助的資格。
- 如果您無法在線上找到您需要的資訊，請撥打您的通知或信件上方的國稅局號碼。如果您未收到信件或通知，請使用電話協助。
- 如果您無法自行解決罰款，請聯絡 IRS 內部的獨立組織——納稅人權益維護服務處。