What this notice is about Your tax return filing requirements may have changed: You may no longer need to pay the Alternative Minimum Tax. What you need to do Read your notice carefully. It may also suggest additional steps for you to take depending on whether you qualify for the exemption for the Alternative Minimum Tax. You may want to Complete and send the Form 2848, Power of Attorney and Declaration of Representative, to authorize someone (such as an accountant) to contact the IRS on your behalf. Submit an amended tax return. Download tax forms and instructions. Learn more with the Facts to Help You Understand the Alternative Minimum Tax. Frequently asked questions I completed an amended tax return (Form 1120-X). Do I need to mail it to a specific address? Write "AMT-EXEMPT" on the top of your Form 1120-X and send it to the same IRS address where you mailed your original tax return. We are an estate/trust, but the notice only mentions corporations. Are we eligible for the exemption for the Alternative Minimum Tax? No. Estates/trusts are not corporations and as such are not exempt from the AMT. How does the Recovery and Reinvestment Tax Act of 2009 affect the Alternative Minimum Tax rules for corporations/trusts/estates? The Act did not have any effect on the AMT rules for corporations/trust/estates. I don’t handle tax issues for my corporation. How can I request that you send all future tax notices directly to our accountant? Complete a Form 8822, Change of Address PDF, and send it to the address shown on the form. Helpful information Form 1120-X, Amended US Corporation Income Tax Return PDF Tips for next year Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file. Reference tools Publication 1, Your Rights as a Taxpayer Publication 17, Your Federal Income Tax Full list of tax forms and instructions 도움이 필요하십니까? 귀하를 대신해 IRS와 연락하도록 타인에게 권한을 부여할 수 있습니다(영어). 저소득 납세자 클리닉(영어)으로부터 도움을 받을 수 있는지 알아보십시오. 온라인에서 필요한 정보를 찾을 수 없는 경우 통지서 및 서신 상단에 기재된 IRS 번호로 전화하십시오. 서신이나 통지서를 받지 않았다면 전화 상담을 이용하십시오. 스스로 과징금 문제를 해결할 수 없는 경우 IRS내 독립기관인 납세자 보호 서비스에 문의하십시오.
