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 Cần trợ giúp? Bạn có thể ủy quyền cho ai đó (tiếng Anh) thay mặt bạn liên lạc với IRS. Xem liệu bạn có đủ điều kiện để nhận được sự trợ giúp từ Trung tâm cho Người đóng thuế có thu nhập thấp. Nếu bạn không thể tìm thấy những gì bạn cần trực tuyến, hãy gọi cho IRS theo số ở đầu thông báo hoặc thư gửi cho bạn. Nếu bạn không nhận được thư hoặc thông báo, sử dụng hỗ trợ qua điện thoại. Nếu bạn không thể tự mình giải quyết hình phạt, liên hệ Dịch vụ Biện hộ Người đóng thuế, một tổ chức độc lập trong IRS.
