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Form Instruction 6251 for Eugene Oregon: What You Should Know
Filing requirements for the alternative minimum tax for individuals. You have to pay the AMT if the taxpayer's modified adjusted gross income (MAGI) for the tax year (the MAGI less certain deductions, exemptions, and credits) is greater than the threshold amount (94,400 for 2017).  Use IRS Form 2350C to figure the AMT on individual returns. Use IRS Form 2441 if filing as a corporation. The AMT has a maximum penalty of 25% of the AMT for the portion of the tax due that exceeds the AMT credit for the tax year. Use IRS Form 2350(e) for single filers (you may have to apply Schedule A, Itemized Deductions, to get the credit). Use IRS Form 2441(a) for married couple filers.
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