AMT phaseout threshold amount for estates, trusts | KPMG | US
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Rev. Proc. 2018-22: AMT phaseout threshold amount for estates, trusts

AMT phaseout threshold amount for estates, trusts

The IRS today released an advance version of Rev. Proc. 2018-22 that modifies and supersedes provisions of Rev. Proc. 2018-18 (that addresses the inflation adjustments for 2018, following enactment of Pub. L. No. 115-97 in December 2017) to reflect:


Related content

  • An increase the state housing credit ceiling
  • A corrected alternative minimum tax (AMT) phaseout threshold amount for estates and trusts of $81.900 (not $500,000 as stated in a prior IRS release)


Read Rev. Proc. 2018-22 [PDF 14 KB] 

Read a related IRS release: IR-2018-94

Read more about Rev. Proc. 2018-18 in TaxNewsFlash-United States

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