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Miriam, who is a head of household and age 36, provides you with the following i

ID: 2699980 • Letter: M

Question

Miriam, who is a head of household and age 36, provides you with the following information from her financial records for 2011.

Regular income tax liability $ 35,986 AMT positive adjustments 33,000 AMT preferences 25,000 Taxable income 160,000


Calculate her AMTI for 2011. Miriam, who is a head of household and age 36, provides you with the following information from her financial records for 2011.

Regular income tax liability $ 35,986 AMT positive adjustments 33,000 AMT preferences 25,000 Taxable income 160,000


Calculate her AMTI for 2011. Miriam, who is a head of household and age 36, provides you with the following information from her financial records for 2011.

Regular income tax liability $ 35,986 AMT positive adjustments 33,000 AMT preferences 25,000 Taxable income 160,000


Calculate her AMTI for 2011. $ 35,986 33,000 25,000 160,000 Regular income tax liability $ 35,986 AMT positive adjustments 33,000 AMT preferences 25,000 Taxable income 160,000

Explanation / Answer

Miriams AMTI is calculated as follows:

Taxable income + AMT positive adjustments + AMT preferences AMTI

= 160000+33000+25000= $218000


The regular income tax liability does not affect the calculation of AMTI