Tax Form 4626  
Form 4626 - Alternative Minimum Tax—Corporations

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Form 4626

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Alternative Minimum Tax—Corporations. Form 4626

Use Form 4626, Alternative Minimum Tax—Corporations, to:   

-- to figure the alternative minimum tax (AMT) under section 55 for a corporation that is not exempt from the AMT.

Consolidated returns. For an affiliated group filing a consolidated return under the rules of section 1501, AMT must be figured on a consolidated basis.

If the corporation is a “small corporation” exempt from the AMT (as explained below), do not file Form 4626.

Generally, file Form 4626 if either of the following apply.

  • The corporation's taxable income or (loss) before the net operating loss (NOL) deduction plus its adjustments and preferences total more than $40,000 or, if smaller, its allowable exemption amount.
  • The corporation claims any general business credit, the qualified electric vehicle credit, the nonconventional source fuel credit, or the credit for prior year minimum tax.

From Fedforms.Gov:
"Corporations that are not exempt from the alternative minimum tax (AMT) use From 4626 to figure the AMT."

DOWNLOAD Form 4626

This form may be downloaded directly from the IRS website. To open or download, in PDF format, simply click on the link below:

Form 4626



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