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How to prepare Form 4626
About Form 4626
Form 4626 is a tax form used by corporations to calculate the Alternative Minimum Tax (AMT) owed to the Internal Revenue Service (IRS). The AMT is designed to ensure that corporations with a large amount of deductions and tax credits still pay a minimum amount of tax. Corporations that have certain deductions and credits, such as accelerated depreciation and tax-exempt interest, may need to file Form 4626. The form is required for corporations that have a gross income over $25 million, have a tax-exempt organization as a shareholder, or have certain preferences and adjustments. In summary, Form 4626 is necessary for certain corporations with large deductions and credits to ensure they pay a minimum amount of tax to the IRS.
What Is Form 4626
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