I wonder whether there is a link between regular tax rate and

来源: 2012-02-14 06:50:28 [博客] [旧帖] [给我悄悄话] 本文已被阅读:

the AMT. Because the AMT is used to force some minimal tax, therefore, AMT would not allowed someone pay less than the regular rate. This is the regular rate:

  • 10%on taxable income from $0 to $17,000, plus
  • 15%on taxable income over $17,000 to $69,000, plus
  • 25%on taxable income over $69,000 to $139,350, plus
  • 28%on taxable income over $139,350 to $212,300, plus
  • 33%on taxable income over $212,300 to $379,150, plus
  • 35%on taxable income over $379,150.

Keep in mind that the first 74450 is not subject to AMT, and part of your number (X) covers this 74450.