2001 HTML Instructions for Form 4626, Table of Contents

Instructions for Form 4626 (Revised 2001)

2001 Tax Year

Alternative Minimum Tax - Corporations

Instructions for Form 4626, Table of Contents

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This is archived information that pertains only to the 2001 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Instructions for Form 4626

General Instructions

Changes To Note
Purpose of Form
Who Must File

Exemption for Small Corporations

Recordkeeping
Short Period Return
Allocating Differently Treated Items Between Certain Entities and Their Investors
Credit for Prior Year Minimum Tax
Optional Write-Off for Certain Expenditures

Specific Instructions

Line 1 - Taxable Income or (Loss) Before Net Operating Loss Deduction
Line 2 - Adjustments and Preferences
Line 4 - Adjusted Current Earnings (ACE) Adjustment
Line 6 - Alternative Tax Net Operating Loss Deduction (ATNOLD)
Line 7 - Alternative Minimum Taxable Income
Line 9 - Exemption Phase-Out Computation
Line 12 - Alternative Minimum Tax Foreign Tax Credit (AMTFTC)
- Simplified Limitation Election
Line 14
ACE Worksheet Instructions
- Treatment of Certain Ownership Changes

Paperwork Reduction Act Notice.

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