Alternative minimum tax

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Alternative minimum tax is an US Inland Revenue Service (IRS) structure that ensures high net worth individuals, corporations, estates and trusts pay at least a minimum level of tax.

With the sometimes bewildering array of tax deductions, exemptions and credits that are available, loopholes existed that allowed these persons or organisations to evade tax entirely or substantively, leading to the introduction of this tax.

Common Usage

  • AMT
  • Alternative min tax
  • Alt min tax
  • IRS minimum tax

Common Mis-spellings

  • Alternative minimim tax
  • Alternative minumum tax
  • Alternative minumim tax
  • Altrenative minimum tax

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