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AMT basics

Q

Can you furnish basic information on the alternative minimum tax. How is it determined? What is its ultimate impact on an investor’s holdings in municipal bonds?

A

James A. Klotz responds:

The alternative minimum tax (AMT) is a federal tax imposed on individuals who have a level of adjusted gross income above a certain threshold.

Taxpayers must compute their tax utilizing the conventional method as well as the AMT method and pay whichever is higher.

Some tax-free bonds are subject to taxation for individuals who are subject to the AMT. This is denoted in the description of the bond.

Please consult your tax preparer to determine if you are subject to this tax.

Jan 3, 2012

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