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 Form 6251 Department of the Treasury Internal Revenue 2021

Irs S 2021-2025 Form

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Instructions and help about alternative minimum tax

welcome everyone my name is Russ Hightower and I'm presenting on the alternative minimum tax and its impact on the middle class so let's start off with my abstract in 1969 the alternative minimum tax or AMT was created to prevent wealthy taxpayers from using loopholes that enabled them to pay little or no United States federal income tax for many years the alternative minimum tax primarily affected the upper class income taxpayers but in recent years the tax has trickled down to the middle class this research will look at the effect of the exemption amounts recent tax legislation and inflation and how these items have resulted in a deviation from the original intent of the tax so before we get bogged down in all the details about the alternative minimum tax it is really important to understand the history of the tax so in 1969 secretary of the Treasury Joseph W bar testified before Congress stating that 155 individuals had incomes above $200,000 yet did not pay a dime i

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