Thursday, December 20, 2007

Final Passage of Alternative Mininmum Tax (AMT Patch)

Wednesday, December 19, 2007, House of Representatives passed the Alternative Minimum Tax (AMT). The legislation is now on the way to the President for his signature. Once signed the Internal Revenue Services can begin the remaining preparation for the next year’s filing season.

Since the AMT's inception nearly 40 years ago, the amount of income you're allowed to exempt from AMT consideration has never been adjusted for inflation.

It was meant to catch wealthy tax filers who otherwise would not have paid much under the regular income tax code. But because average income has outpaced inflation over time, more and more people start to look like the rich guys when doing their AMT calculations.

Since 2001, Congress has temporarily increased income exemption levels. The last "patch" - for 2006 - put the exemption levels at $62,550 for joint filers and $42,250 for single filers. The bill passed by the House calls for an increase in those levels to $66,250 and $44,350, respectively. Without a patch, the 2007 exemption amounts will fall to $45,000 for joint filers and $33,750 for single filers.

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