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  2. Attach Form 4626 to the corporation’s income tax return (or, if applicable, exempt organization business income tax return) and file by the due date (including extensions) for that return.

  3. About Form 4626, Alternative Minimum Tax - Corporations

    www.irs.gov/forms-pubs/about-form-4626

    Information about Form 4626, Alternative Minimum Tax - Corporations, including recent updates, related forms and instructions on how to file. Corporations use this form to determine whether the corporation is an applicable corporation under section 59 (k) and to calculate corporate alternative minimum tax under section 55.

  4. Final Form 4626 and instructions for corporate ... - KPMG

    kpmg.com/us/en/taxnewsflash/news/2024/02/tnf...

    The IRS released the final Form 4626, “Alternative Minimum Tax—Corporations,” [PDF 306 KB] and accompanying instructions [PDF 228 KB] for the new corporate alternative minimum tax (CAMT) created by Pub. L. No. 117-169 (commonly called the “Inflation Reduction Act of 2022” (IRA)), which is effective for tax years beginning after ...

  5. Final Form 4626 and instructions for corporate alternative ...

    assets.kpmg.com/content/dam/kpmg/us/pdf/2024/02/...

    The IRS released the final Form 4626, “Alternative Minimum Tax—Corporations,” [PDF 306 KB] and accompanying instructions [PDF 228 KB] for the new corporate alternative minimum tax (CAMT) created by

  6. Updated draft CAMT form - KPMG United States

    kpmg.com/us/en/home/insights/2023/11/tnf-updated...

    The IRS published an updated 2023 Draft Form 4626, Alternative Minimum Tax - Corporations [PDF 399 KB] for the new corporate alternative minimum tax (CAMT) created by H.R. 5376 (commonly called the “Inflation Reduction Act” (IRA)).

  7. New Corporate Alternative Minimum Tax (AMT) Requirements

    www.schwartzschwartz.com/2024-blog/2024/1/3/new...

    The IRS has released a draft Form 4626, designated for calculating the corporate AMT for the 2023 tax year. All corporations, unless excluded, must file Form 4626 with their tax returns to assess whether they are an "applicable corporation" for the AMT, and to calculate the AMT due, if applicable.

  8. On Wednesday, the IRS excused tax-exempt organizations from the requirement to file Form 4626, Alternative Minimum Tax - Corporations, for tax year 2023.