Understanding the AMT
2011 Tax Law
Are you looking for this class in a
Live Online Webinar format?
Are you looking for this class in a
Online Self-Paced format?
Are you looking for this class in a
Non-Interactive Online Self-Paced format?
Are you looking for this class in a
Mail Correspondence format?
Classroom
Other Formats Available
Live Online Webinar
Online Self-Paced
Non-Interactive Online Self-Paced
Mail Correspondence
Tuition, Books & Fees
$50.00
Class Date(s) & Time(s)
Tuesday June 12, 2012
10:00am - 2:00pm (PDT)
Lecture Length
4 hour(s)
Credit Hour(s)
| 3.5 | : | NASBA CPE |
| 4 | : | IRS |
| 4 | : | Oregon Tax Board |
| 4 | : | Oregon State Board of Accountancy |
| 4 | : | CTEC |
| 4 | : | Texas State Board of Public Accountancy |
| 4 | : | New York State Board of Public Accountancy |
| N/A | : | QAS |
Field of Study
Taxation
Program Level
Basic to Intermediate
Prerequisites
Understanding of basic tax law
Delivery Method
Live Group
Educational Venue
Portland Oregon Classroom:
13405 NW Cornell Rd.
Portland, OR 97229
CTEC Course Code
6180-CE-1014
Enrollment Agreement Form
CPE Classroom
Included In These Packages
Package B - 20 Hours CPE
Package D - 30 Hours CPE
IRS 1040 Tax Pro Exam Prep Series
LTC Exam Prep Series (Oregon and Federal Law)
Course Content

The AMT is affecting an increasing number of tax payers and clients often turn to tax professionals for advice on how to minimize exposure to AMT.
This course introduces tax professionals to the history and purpose of the AMT and then moves onto a detailed analysis of income and expense items that are affected by the tax.
This course covers:
- History and purpose of the AMT
- Income and deduction items that trigger AMT
- AMT and long-term capital gain income
- Dual basis assets
- How to figure the AMT and complete Form 6251
- How figure the Credit for Prior Year Minimum Tax
Learning Objectives
Classwork is provided for students to apply concepts covered in class to sample tax forms including 6251 AMT and 8801 Credit for Prior Year Minimum Tax.
Course materials provided to students include a detailed Student Manual and classwork answer keys.
By the end of this course students should be able to:
- Know the purpose and history of the Alternative Minimum Tax
- Know who is affected by the AMT
- Determine what kinds of income and deduction items are affected by the AMT
- Complete Form 6251 and calculate the AMT
- Complete Form 8801 and calculate the Credit for Prior Year Minimum Tax
Format Delivery
Students will attend a group live lecture provided by one of Pacific Northwest Tax School's skilled instructors in our Portland classroom located at 13405 NW Cornell Rd.
Disclosures and School Policies
Terms of Enrollment
Pacific Northwest Tax School's course materials and teaching techniques are valuable proprietary information of Pacific Northwest Tax School, and all such information is subject to copyright, including written, recorded, internet based as well as all other electronic media.Each Student agrees that she/he will use the information only for purposes of education and training; and as a condition of enrollment, that they will not to disseminate the information to any third party and will treat the materials as confidential information of Pacific Northwest Tax School.As a condition of enrollment, Students pledge not use any information in any competitive fashion, including to create or derive competitive materials. Students further agree that any breach of these terms and conditions shall cause the school irreparable harm, entitling Pacific Northwest Tax School to injunctive relief, as well as any other remedy that may be available at law or equity. Students shall have one year from date of enrollment in any course, to complete the course and receive their Certificate of Completion.
Basic Tax Law
Students taking any Basic Tax Law course, agree to comply with all Terms of Enrollment outlined the enrollment agreement form for that course, which can be found on our Enrollment Forms page.
Prerequisites & Advance Preparation
Students intending to write the Oregon State Tax Exam, must be at least 18 years of age, and have High School Diploma or GED. Students using our self-paced internet based program should prepare for classes by downloading and printing course materials. For more information including detailed course descriptions and learning objectives, view the lesson plans of each course, located on Pacific Northwest Tax School's website at: www.pnwtaxschool.com.
Cancellations
Self-study Correspondence and Self-Paced Online programs fees are non-refundable and non-transferable.For more information regarding administration policies including complaints and refunds, please contact our offices at 503-646-5600.
Problem Resolution
Pacific Northwest Tax School gives the highest priority to delivering quality education programs.If you have concerns about our programs please contact the Pacific Northwest Tax School Education Coordinator at: support@pnwtaxschool.com
Disclaimer
Manuals distributed and programs sponsored by Pacific Northwest Tax School are designed to teach application of tax laws. Pacific Northwest Tax School works to provide accurate and timely material to students, however the school does not have any responsibility if human and/or mechanical error exists.Accordingly, no assurance is given by Pacific Northwest Tax School that such information is totally comprehensive or accurate in its coverage of such subject matter. Information published or sponsored by Pacific Northwest Tax School should not be relied upon as a substitute for independent research to original sources of authority such as the Internal Revenue Code, IRS Publications and Internal Revenue Rulings. Pacific Northwest Tax School, its authors, and instructors do not render legal, accounting, or other non-educational professional advice. If legal advice or other expert assistance is required, the services of a competent professional should be sought.Credit hours are subject to change without notice.
Pacific Northwest Tax School Credentials |
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We are an IRS approved sponsor of continuing education. IRS Sponsor #VRD3D .
Notice to Members of the National Association of Enrolled Agents: NAEA requires its members to obtain 30 hours of CPE each year. NAEA further requires the CPE be in compliance with IRS guidelines. As an IRS approved sponsor of CPE, our programs meet CPE standards set forth by NAEA. |
Oregon Board of Tax PractitionersPacific Northwest Tax School is a licensed vocational school regulated by the Oregon Department of Education. Our CPE programs are approved by the Oregon Board of Tax Practitioners.
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California Tax Education Council
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NASBA
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Texas State Board
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New York State Board
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*The Texas State Board of Public Accountancy requires CPAs obtain CPE from a Board-approved sponsor. Pacific Northwest Tax School has registered with the Texas State Board of Public Accountancy as a CPE sponsor. This registration does not constitute an endorsement by the Board as to the quality of our CPE programs.
The New York State Board for Public Accountancy requires CPAs obtain CPE from a Board-approved sponsor. Pacific Northwest Tax School has registered with the New York State Board for Public Accountancy as a CPE sponsor. Sponsor License #002479