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Video instructions and help with filling out and completing 2021 corporate amt form
Good afternoon everybody my name is isolated numbness and we're here today to talk about the recent changes and alternative minimum tax and how does that affect your tax return that has to be filed for 2021 so we're going to take a look at what happened and what to do next please connect to the voice version through your telephone and we're going to get started now there's a disclaimer just so you know that this is not a formal advise that if you understand that you're affected by these rules that we're going to explain today that you should get specific advice to determine the next steps in your particular situation and the agenda for this afternoon we're going to have a brief introduction we're going to look at our values as a firm what we'll talk about amt background before starting to discuss the rules then we will look at what was in place before the walmart case was resolved we will talk about the results of the lower case and how did that change things the response of Puerto Rico Treasury to that case which are presented on administrative determination 1611 then the credits that can result from these changes and any pending items that are left unclear again just so you know my name is the sovereign ondas I'm a CPA and a tax partner with Cuban Grant Thornton i'm here today with lena morales also a cpa and a tax partner at cuban grant thornton lena will be answering your questions through email you can write the questions in the chat but you have in your screen and Lena will be trying to answer them all it so she cannot answer any of the questions then we will send you the answers back by email later and while Lina answers your questions i'll be going over the presentation this afternoon here are our values as a firm we as partners and employees of Kievan grant thornton's and as part of the grant thornton international network we all try to live through our values our values are basically summarized it clear acronym which stands for collaboration leadership excagility respect and responsibility today we're trying to collaborate with you and pryou all the guidance that you would need before proceeding to the 2021 filings and we also try to be responsible and give you the tools to make the right decisions okay now let's start talking about alternative minimum tax I suppose that most of you who are listening today are already familiar with the alternative minimum tax subject in general you know that this is a tax that is paid in view of the regular tax or in addition to the regular tax if the regular tax is smaller than the alternative than the 10 that is minimum tax normally and for many years the alternative minimum tax has been determined by just making some adjustment to the regular taxable income the.