Tax Form 4626  
Form 4626 - Alternative Minimum Tax—Corporations

www.taxworld.org

Tax World
IRS Tax Forms
Contact Us


Form 4626

Tax World
The Directory of Major IRS Tax Forms

 

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

 



 

Resources
TaxWorld Mission
To provide easy to access information and resources to all tax payers and students of taxation systems.
Important Note
These pages should not be considered in any way to offer tax advice or similar. They are designed simply to aid navigation to the main IRS website.