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 M1MTC, Alternative Minimum Tax Credit Schedule for Calculating the Minnesota Alternative Minimum Tax Credit 2021

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hello my name is Julet Pena and today I'm going to be talking about the Alternative Minimum Tax the topics I will be discussing are the basics of Alternative Minimum Tax AMT adjustments and AMT exceptions and calculations what is the Alternative Minimum Tax so it is an additional tax system in the United States designed to ensure that high income individuals pay their first share of taxes basically it ensures that those in higher tax brackets who might Escape taxation by using tax incentives pay a certain minimum amount of income tax there is a reason for this additional tax code and this all started in 1969 when lawmakers looked at the codes and who's filing taxes and they noticed that those with high income had a lot of deductions and were paying really low in tax at the end of the day so to make things Fair that's when they introduced the second system basically the committee believed that it was unfair for high income individuals and profitable corporations

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