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March 2013 » Strategies for Reducing the Alternative...
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Thomas Horan, CPA/PFS, and Margaret Horan, PhD, CPA
The Alternative Minimum Tax (AMT) is imposed on taxpayers whose tax deductions and tax preference items reduce their taxable income below a specified level. When considering the AMT, it is important to examine the tax from several different perspectives. First, one must consider the original intent of the AMT, which was designed to tax wealthy individuals who could circumvent taxes by taking full advantage of tax loopholes. But it has become a tax that affects the middle class under certain circumstances.
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