Alternative Minimum Tax - For Individuals - Audit Technique Guide (ATG)

Internal Revenue Service Market Segment Specialization Program Alternative Minimum Tax For Individuals Audit Technique Guide (ATG) NOTE: This guide is current through the publication date. Since changes may have occurred after the publication date that would affect the accuracy of this document, no guarantees are made concerning the technical accuracy after the publication date. This material was designed specifically for training purposes only. Under no circumstances should the contents be used or cited as sustaining a technical position. The taxpayer names and addresses shown in this publication are hypothetical. They were chosen at random from a list of names of American colleges and universities as shown in Webster’s Dictionary or from a list of names of counties in the United States as listed in the U.S. Government Printing Office Style Manual. www.irs.gov Training 3147-119 (12-1999) Catalog Number 84294S This page intentionally left blank.Alternative Minimum Tax for IndividualsTable of ContentsChapter 1, Introduction ..................................................... 1-1A B r ie f H is tor y of A lte r n a tiv e M in im u m T a x ................................. 1 - 1C u r r e n t Y e a r s ’ A M T ................................................... 1 - 2Chapter 2, Computing AMT ................................................. 2-1Form 6251 Alternative Minimum Tax-Individuals................. ...