The IRS has released the final version of Form 4626 and instructions for corporate alternative minimum tax. The form is used by corporations to figure out their alternative minimum taxable income (AMTI) and to determine their minimum tax liability. The instructions provide guidance on how to fill out the form and explain the changes made to the form for the 2024 tax year.
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 December 31, 2022.
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