Why am I now subject to the alternative minimum tax?

In the mid 1980s the alternative minimum tax was introduced to make sure high earners paid their fair share of taxes. Unfortunately over the years, as a result of inflation, more and more individuals are subject to this tax computation. The Alternative Minimum tax is almost like a flat tax in that it limits the tax deductions one can take. If the alternative minimum tax calculation, computed on IRS form 6251, results in a higher tax than the regular income tax computation, then you pay the alternative minimum tax. Certain deductions may trigger the alternative minimum tax including, but not limited to, deductions such as real estate taxes, state taxes and interest on home equity loans , and miscellaneous investment or job expenses.