Alternative Minimum Tax 2025. It requires some taxpayers to calculate their liability twice—once under the rules for the regular income tax and once under the amt rules—and. The alternative minimum tax (amt) is designed to ensure that wealthy taxpayers can't avoid paying taxes through loopholes.
Since the tax cuts & jobs act (tjca) was passed in 2017, few households have been subject to the alternative minimum tax (amt), which tcja restructured so that it applied. Alternative minimum tax (amt) ascertains specific people pay a minimum amount of income tax.