The National Directory of Certified Public Accountants

Ask A CPA - Alternative Minimum Tax

What Was The AMT Patch?

The AMT Patch was the mechanism used by Congress to offset the failure of the tax law to automatically require an adjustment of the AMT brackets for inflation. This failure, with the resulting need for the annual Patch, has been going on since 2000. Congress permanently addressed the AMT issue by indexing the annual exemption limits for inflation retroactive for 2012.

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