[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-303434-105":3,"detail-sidebar-cat-1-en-105":80,"doc-detail-303434-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","alternative-minimum-tax-for-individuals-audit-technique-guide-atg","Alternative Minimum Tax For Individuals - Audit Technique Guide (ATG)","","Internal Revenue Service training guide covering the Alternative Minimum Tax (AMT) for individuals, organized to support audit preparation and instruction. Includes a table of contents spanning AMT history, current-year AMT concepts, and detailed computation steps aligned to Form 6251. Explains adjustments and preference items such as deductions, interest, depreciation, investment interest, and specific AMT-related categories. 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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.  \nThis material was designed specifically for training purposes only. Under no circumstances should the contents be used or cited as sustaining a technical position.  \nThe 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.  \n[www.irs.gov](www.irs.gov)  \nTraining 3147-119 (12-1999) Catalog Number 84294S  \nThis page intentionally left blank.  \nAlternative Minimum Tax for Individuals  \nTable of Contents  \nChapter 1, Introduction ..................................................... 1-1  \nA Brief History of Alternative Minimum Tax ................................. 1-1  \nCurrent Years’AMT ................................................... 1-2  \nChapter 2, Computing AMT ................................................. 2-1  \nForm 6251 Alternative Minimum Tax-Individuals .............................. 2-1  \nAdjustments and Preference Items ......................................... 2-1  \nLine 1, Standard Deduction and Itemized Deductions ..................... 2-1  \nLine 2, Medical and Dental Expenses ................................. 2-3  \nLine 3, Taxes ................................................... 2-4  \nLine 4, Interest on Home Mortgage .................................. 2-5  \nLine 5, Miscellaneous Itemized Deductions ............................ 2-6  \nLine 6, Refund of Taxes ........................................... 2-6  \nLine 7, Investment Interest ......................................... 2-7  \nLine 8, Post-1986 Depreciation ..................................... 2-8  \nLine 9, Adjusted Gain or Loss ..................................... 2-13  \nLine 10, Incentive Stock Options ................................... 2-14  \nLine 11, Passive Activities ........................................ 2-16  \nLine 12, Beneficiaries of Estates and Trusts ........................... 2-20  \nLine 13, Tax-exempt Interest from Private Activity Bonds Issued after 8/7/86 ........................................ 2-20  \nOther Items of Adjustment and Tax Preference Items .......................... 2-22  \nLine 14a, Charitable Contributions (For Tax Years 1993–1997) ............ 2-22  \nLine 14b, Circulation Expenditures (For Tax Years 1993–1997; Line 14a for Tax Year 1998) ................................. 2-22  \nLine 14c, Depletion (For Tax Years 1993–1997; Line 14b for Tax Year 1998) ................................. 2-23  \nLine 14d,(Pre–1987) Depreciation (For Tax Years 1993–1997; Line 14c for Tax Year 1998) ................................. 2-24  \nLine 14e, Installment Sales (For Tax Years 1993-1997; Line 14d for  \nTax Year 1998) ........................................... 2-26  \nLine 14f, Intangible Drilling Costs (For Tax Years 1993–1997; Line 14e for 1998) ........................................ 2-26  \nLine 14f, Large Partnerships (For Tax Year 1998) ...................... 2-29  \nLine 14g, Long-term Contracts ..................................... 2-29  \nLine 14h, Loss Limitations ........................................ 2-31  \nLine 14i, Mining Costs ........................................... 2-32  \nLine 14j, Patron's Adjustment (For Tax Years 1994–1998) ................ 2-33  \nLine 14k, Pollution Control Facilities (For Tax Years 1994–1998; Line 14j for Tax Year 1993) ........................................ 2-33  \nLine 14l, Research and Experimental Expenditures (For Tax Years 1994–1998; Line 14k for Tax ","cbCaicBae2kHekzY","https://ap.wps.com/l/cbCaicBae2kHekzY","pdf",329065,87,"English","# Chapter 1, Introduction\n## A Brief History of Alternative Minimum Tax\n## Current Years’ AMT\n# Chapter 2, Computing AMT\n## Form 6251 Alternative Minimum Tax-Individuals\n## Adjustments and Preference Items\n## Alternative Minimum Taxable Income\n# Chapter 3, Other Provisions that Affect AMT\n## Kiddie Tax\n## Partnership and S-Corporation Flow-Throughs\n## At-Risk Rules and Basis Limitations","[{\"question\":\"What is the purpose of the Audit Technique Guide (ATG) for AMT for individuals?\",\"answer\":\"It is designed specifically for training purposes only, to support instruction and audit-related understanding of how AMT for individuals is computed and addressed.\"},{\"question\":\"How does the guide structure AMT computation?\",\"answer\":\"It organizes computation by describing Form 6251 and walking through adjustments and preference items, then progressing through taxable income and the steps that lead to the final alternative minimum tax calculation.\"},{\"question\":\"Are the examples and taxpayer names in the publication real?\",\"answer\":\"No. The taxpayer names and addresses shown are hypothetical and were chosen at random for training materials.\"}]","Alternative Minimum Tax For Individuals - Audit Technique Guide (ATG) | PDF",1789803463]