[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302537-105":53,"doc-detail-302537-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","2018-amti-alternative-minimum-tax-calculation-of-income","2018 AMTI - Alternative Minimum Tax - Calculation of Income","","2018 AMTI provides step-by-step calculation instructions for alternative minimum taxable income for a corporation or designated filer. It specifies rounding amounts to whole dollars and lays out adjustments and preferences, including depreciation, amortization, long-term contracts, loss limitations, intangible drilling costs, and other items. The form guides how to compute pre-adjustment AMTI, apply ACE adjustments, combine relevant lines, calculate the exemption, and arrive at alternative minimum taxable income.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/2018-amti-alternative-minimum-tax-calculation-of-income/302537/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/2018-amti-alternative-minimum-tax-calculation-of-income/302537.png","ImageObject",442,249,{"name":88,"@type":89},"Theodore","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is Schedule AMTI used for in the 2018 AMTI calculation?","Question",{"text":108,"@type":109},"Schedule AMTI is used to calculate alternative minimum taxable income when the filer’s Minnesota net income plus adjustments and tax preferences exceeds $40,000 or the allowable exemption amount.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Which adjustments and preferences are included in lines 2a through 2m?",{"text":113,"@type":109},"The schedule includes items such as depreciation of post-1986 property, amortization of certified pollution control facilities, amortization of mining exploration and development costs, long-term contracts, section 833(b) deductions (for eligible organizations), passive activity limitations, and intangible drilling costs.",{"name":115,"@type":106,"acceptedAnswer":116},"How are short period returns handled for AMTI?",{"text":117,"@type":109},"For a period of less than 12 months, AMTI must be annualized, and the tentative minimum tax must be prorated based on the number of months in the short period.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},302537,1790545156,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":79},7971461740886,"https://ap-avatar.wpscdn.com/davatar_3d24733baf745e90a7e4bdd5f77d97b2","*184411*   \n2018 AMTI, Alternative Minimum Tax  \nCalculation of Income  \n\n| Name of Corporation/Designated Filer | FEIN | Minnesota Tax ID |\n| --- | --- | --- |\n\nYou must round amounts to nearest whole dollar.  \n1 Minnesota net income (from M4I, line 7)  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . .  . 1     \n2 Adjustments and preferences  \na Depreciation of post-1986 property  .  . . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  .  . 2a   b Amortization of certified pollution control facilities  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . .  . 2b   c Amortization of mining exploration and development costs  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . .  . 2c   d Amortization of circulation expenditures (personal holding companies only)  . . .  . . . . . .  . . . . .  . . . . . .  . 2d   e Adjusted gain or loss  . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  .  . 2e   f Long-term contracts  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . 2f   g Merchant marine capital construction funds  . . . . . .  . . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . 2g   h Section 833(b) deduction (Blue Cross, Blue Shield, and similar type organizations only)  . . .  . . . . .  . . . 2h   i Tax shelter farm activities (personal service corporations only)  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . . .  . . . . .  . 2i   j Passive activities (closely held corporations and personal service corporations only)  . . .  . . . . . .  . . . . .  . .  . 2j   k Loss limitations  . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . 2k   l Intangible drilling costs  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . .  . 2l   m Other adjustments and preferences  .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  .  . 2m     \n3 Pre-adjustment alternative minimum taxable income. Combine lines 1 through 2m  . . .  . . . . . .  . . . . .  . . . . 3     \n4 Adjusted current earnings (ACE) adjustment  \na ACE from line 9 of the ACE worksheet  . . .  . . . . . .  . . . . .  . . . . . . .  . . 4a     \nb Subtract line 3 from line 4a. If line 3 exceeds line 4a,  \nenter the difference as a negative amount. (See instructions)  . . .  . 4b     \nc Multiply line 4b by 0.75. Enter the result as a positive amount  . . .  .4c     \nd Enter the excess, if any, of the corporation’s total increases in  \nAMTI from prior year ACE adjustments over its total reductions in  \nAMTI from prior year ACE adjustments. See instructions.  . .  . . . . . 4d     \nNote: You must enter an amount on line 4d (even if line 4b is positive)  \ne ACE adjustment  \n• If line 4b is zero or more, enter the amount from line 4c  \n• If line 4b is less than zero, enter the smaller of line 4c or line 4d as a negative amount  .  . . . . . .  . . . . 4e     9995 Continued next page   \n2018 AMTI, Alternative Minimum Tax, page 2 *184421*   \nCalculation of Income  \n\n| Name of Corporation/Designated Filer | FEIN | Minnesota Tax ID |\n| --- | --- | --- |\n\nYou must round amounts to nearest whole dollar.  \n5 Combine lines 3 and 4e  . . .  . . . . . .  . . . . .  . . . . . . .  . . . . .  . . . . . .  . . . . .  . . . . .  . . . . . .  . . . . . .  . . . . . .  . . . . .  . . . 5     \nIf result is zero or less, or if $310,000 or more, skip lines 6a and 6b and leave line 6  \nblank. If between zero and $310,000, continue on line 6a.  ","cbCaigeZLdS3N2NE","https://ap.wps.com/l/cbCaigeZLdS3N2NE","pdf",578329,10,"English","# Calculation of Income\n## Adjustments and preferences\n## Pre-adjustment AMTI and ACE adjustment\n## Exemption and alternative minimum taxable income\n## Filing instructions and short period returns","[{\"question\":\"What is Schedule AMTI used for in the 2018 AMTI calculation?\",\"answer\":\"Schedule AMTI is used to calculate alternative minimum taxable income when the filer’s Minnesota net income plus adjustments and tax preferences exceeds $40,000 or the allowable exemption amount.\"},{\"question\":\"Which adjustments and preferences are included in lines 2a through 2m?\",\"answer\":\"The schedule includes items such as depreciation of post-1986 property, amortization of certified pollution control facilities, amortization of mining exploration and development costs, long-term contracts, section 833(b) deductions (for eligible organizations), passive activity limitations, and intangible drilling costs.\"},{\"question\":\"How are short period returns handled for AMTI?\",\"answer\":\"For a period of less than 12 months, AMTI must be annualized, and the tentative minimum tax must be prorated based on the number of months in the short period.\"}]","2018 AMTI - Alternative Minimum Tax - Calculation of Income | PDF",1789793972]