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Surgent's In-Depth Understanding of the AMT for Individuals (AMTI)
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Every tax practitioner should be aware of the mechanics of the Alternative Minimum Tax (AMT) because the AMT affects so many middle- and high-income taxpayers. Even when the taxpayer ultimately pays the regular tax, it is often unclear during the client interview whether the AMT applies or not. This program takes an in-depth look at the various components of the individual AMT, including especially the adjustments that commonly throw many taxpayers into the AMT.

7/14/2016
When: Thursday, July 14, 2016
11:00 AM - 1:00 PM
Where: Webinar/Webcast
United States
Contact: April Deneault
801-466-8022


Online registration is closed.
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Acronym AMTI
CPE 2 hours
Category
Taxes
Level Basic
Vendor Surgent
Who should attend

Any tax practitioner who wishes to understand the Alternative Minimum Tax as it impacts individual taxpayers

Prerequisite
Basic understanding of the tax rules impacting individuals and pass-through entities
Fees: Early Bird
Standard
Member N/A
$89
Non-Member: N/A
$109

The Member rate applies to UACPA members and reciprocal state society members. To register online, use the ‘Register’ button above. To register by phone, call the UACPA at 801.466.8022, Monday through Friday, 8am to 4pm.

Description 
Every tax practitioner should be aware of the mechanics of the Alternative Minimum Tax (AMT) because the AMT affects so many middle- and high-income taxpayers. Even when the taxpayer ultimately pays the regular tax, it is often unclear during the client interview whether the AMT applies or not. This program takes an in-depth look at the various components of the individual AMT, including especially the adjustments that commonly throw many taxpayers into the AMT.

Major Topics

  •  Income and expense items that commonly throw individuals into the AMT
  • Preparing and analyzing Form 6251, Alternative Minimum Tax—Individuals
  • AMT adjustments and tax preference items
  • Depreciation that must be refigured for the AMT
  • The AMT exemption amounts for the current year and their impact on an individual’s AMT liability
  • Tax treatment of long-term capital gains and qualified dividends when taxpayer is in the AMT

Objectives

  •  Income and expense items that commonly throw individuals into the AMT
  • Preparing and analyzing Form 6251, Alternative Minimum Tax—Individuals
  • AMT adjustments and tax preference items
  • Depreciation that must be refigured for the AMT
  • The AMT exemption amounts for the current year and their impact on an individual’s AMT liability
  • Tax treatment of long-term capital gains and qualified dividends when taxpayer is in the AMT

 

 

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