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Alternative Minimum Tax: Possible New Tax Regime

CCH Editorial Staff

The alternative minimum tax is rapidly replacing the traditional regular tax regime for many individuals. Government forecasts predict that more than one-third of taxpayers will be liable for the AMT within 10 years.

This course will prepare tax professionals for the expected onslaught of individuals liable under the AMT by highlighting some of the key elements of this alternative tax for individuals.

Topics covered include:

  • History of the AMT
  • Future projections
  • Impact of inflation on the AMT
  • Triggering AMT liability
  • Filing and payment obligations
  • Calculating AMT liability
Course Details
Price:  $50.00
Field of Study:  Taxes
Level:  Overview
CTEC course number:  1075-CE-2236
Course was last updated on:  12/02/04
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Library:

Technical Requirements:
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Credit Available For: Units
CPE 3 CPE
QAS 3 CPE
CFP® (Accepted by the CFP Board) 3 CPE
Enrolled Agent (Accepted by the IRS) 3 CPE
Law (Accepted by the State Bar of California) 3 CPE
CTEC Federal 1 CE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.

User Reviews
Reviewer: George P. submitted on 09/28/2007
discussion of preferences & adjustments
Reviewer: Susan S. submitted on 09/24/2007
readability - appropriate breakup of chapters enhanced learning process
Reviewer: Les C. submitted on 09/12/2007
overall overview os topic
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