回复：请问捐给非营利组织的钱用不用交AMT？

Here is some information for AMT


An Outline of the Computation of the AMT

Under the alternative minimum tax system, a taxpayer must determine his alternative
minimum taxable income (AMTI, which is the equivalent of adjusted gross income under
the regular tax system) using the separate AMT rules, and then apply the AMT rates to
the AMTI to determine his tentative minimum tax. The tentative minimum tax is reduced
by any AMT foreign tax credit available to the the taxpayer. If the taxpayer’s tentative
minimum tax (after applying the AMT foreign tax credit) exceeds the taxpayer’s regular
tax, the excess of the tentative minimum tax over the regular tax is the taxpayer’s
alternative minimum tax. All taxpayers that are subject to the regular tax are potentially
subject to the alternative minimum tax.

The basic formula for determining the AMT is as follows:

(NOTE: This formula is for use only in estimating the amount of a taxpayer’s AMT liability. In order to determine the actual liability for any taxpayer, the taxpayer must calculate the liability using IRS forms)


Starting Point Regular Taxable income

Plus/Minus AMT Adjustments

Plus AMT Preference items

Less AMT Exemption

Equals Alternative Minimum Taxable Income (AMTI)

Multiplied by AMT rates

Equals Tentative Minimum Tax (before credits)

Minus AMT Foreign Tax Credit

Equals Tentative Minimum Tax

Less Regular Tax

Equals Net Alternative Minimum Tax

If the net alternative minimum tax is a positive amount, the taxpayer must pay this
amount in addition to his regular tax (less applicable non-refundable credits).

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Alternative Minimum
Tax Quick Facts:

AMT Rates:

26%, up to Alternative
Minimum Taxable Income
of $175,000 ($87,500
for Married Filing
Separately)

28% on AMTI over
$175,000 ($87,500 for
Married Filing
Separately)

AMT Exemption
Amounts Before
Phase-Out:

For 2003 and 2004

Single or Head of
Household - $40,250

Married Filing Jointly or
Qualifying Widower-
$58,000

Married Filing
Separately- $29,000

所有跟帖： 

• 我的问题是捐款在AMT公式里吗？ -要为捐款付AMT吗？- ♀ (43 bytes) () 07/07/2004 postreply 13:07:06

• 回复：我的问题是捐款在AMT公式里吗？ -單身老貓- ♀ (44 bytes) () 07/07/2004 postreply 13:10:04

• 超過免稅額的上限 -是多少呢？- ♀ (0 bytes) () 07/08/2004 postreply 08:30:43

• 回复：超過免稅額的上限 -單身老貓- ♀ (2371 bytes) () 07/08/2004 postreply 09:55:18

• 这么说捐给非营利的钱不用交AMT了 -。谢谢- ♀ (0 bytes) () 07/08/2004 postreply 11:14:09