可惜都用不。NND.
Here are eight ways to avoid AMT
1. Don’t prepay state income and property tax in years you are subject to the AMT.
2. If your employer reimburses business expenses, such as mileage, make sure you have an “accountable” plan to keep them off your return.
3. Consider not claiming exemptions for college-age children. The AMT disallows personal exemptions, so there’s no extra tax to pay by giving them up. Letting children claim their exemptions can save income tax and possibly qualify for tuition credits that may be lost.
4. Avoid private activity municipal bonds, and consider using AMT-free mutual funds where they make investment sense for you.
5. Defer exercising Incentive Stock Options where it makes investment sense.
6. Capitalize, rather than deduct, investment expense.
7. Schedule business equipment purchases when you can use your full depreciation deductions.
8. Defer recognizing capital gains as they increase taxable income subject to the AMT.
