Individual Alternative Minimum Tax: What Every Practitioner Needs to Know
After completing this course, the learner should be able to:
- Distinguish how the Tax Cuts and Jobs Act (TCJA) and the One Big Beautiful Bill Act (OBBBA) reshaped AMT rules and planning
- Identify how alternative minimum taxable income (AMTI) is calculated, including permanent changes
- Recognize key alternative minimum tax (AMT) adjustments and their tax impacts
- Identify AMT preference items and how they differ from adjustments
- Recall the steps to compute AMT and compare it to regular tax
- Recognize Form 6251 compliance issues and documentation needs
- Select planning strategies to manage AMT exposure effectively
Instructor bio
Stephanie Morris has twenty years of experience teaching financial, managerial, governmental/not for profit, and tax accounting as a Senior Lecturer of Accounting. In 2016 and 2024, she was awarded the Distinguished Faculty Award. She was also selected as a member of the 2024 All-Southern Conference Faculty Team. She serves as the faculty advisor for Beta Alpha Psi. Stephanie is a Certified Public Accountant and works as a Subject Matter Expert in the area of taxation for Becker Education. Stephanie earned a Master of Accountancy with a focus in taxation from the University of Georgia and a Bachelor of Business Administration in Accounting from Mercer University, both summa cum laude. She is a member of the Georgia Society of CPAs. In the community, Stephanie serves on the board of the Georgia Industrial Children’s Home Foundation.
A Becker Professional Education is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823