say your normal tax rate is 33%, the highest ATM

来源: 金色风铃 于 2007-12-02 09:02:36 [] [博客] [旧帖] [给我悄悄话] 阅读数 : 0 (368 bytes)

tax rate is 28%, but the tax base for your normal tax calculation is less than your AMT tax base, so your tax under normal tax calculation could be less and AMT, as a result, AMT tax prevails and you pay per AMT tax.

It is because some tax preferences are not allowed under AMT, such as your state and local income tax, proerty tax, etc.

Hope this helps.

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