Tax planning and compliance for investors
Free Online Guides
Welcome to our free online guide to the alternative minimum tax, or AMT.
Alternative minimum tax, or AMT, is an additional tax you pay on top of the regular income tax. Originally designed to prevent high-income individuals from using tax shelters and other gimmicks to pay less than their fair share, it now applies to millions of ordinary taxpayers. Broadly speaking they can be divided into three groups:
Pages in this guide are listed below in two categories, first covering AMT in general, and second providing details on the refundable AMT credit, a topic that's generally of interest only to people who paid AMT years ago after exercising incentive stock options and failed to recover all their AMT payment as a credit.
Here's a list of pages available in this guide.
These pages provide detailed guidance on the refundable credit for long-term unused minimum tax credit, which became available in 2007.
|That Thing Rich People Do||The fastest, easiest way to learn the principles of investing.|
|Our complete guide to Roth IRAs and Roth accounts in 401k and similar plans: choosing, creating, building and using these accounts.|
|Consider Your Options|
|A plain-language guide for people who receive stock options or other forms of equity compensation.|
|Equity Compensation Strategies|
|A text for financial advisors and other professionals who offer advice on how to handle equity compensation including stock options.|
|Capital Gains, Minimal Taxes|
|Tax rules and strategies for people who buy, own and sell stocks, mutual funds and stock options.|