THE 2026 PASS INCLUDES THIS COURSE.
Do NOT purchase this course separately if you buy a 2026 PASS.
The alternative minimum tax (AMT) continues to confuse taxpayers and practitioners alike. This course provides a foundational overview of AMT rules and concepts, including changes from the One Big Beautiful Bill Act. Participants will learn how AMT is calculated, which adjustments and preferences apply, how credits interact with AMT liability, and what planning opportunities exist.
Learning Objectives:
Describe the purpose and framework of the Alternative Minimum Tax system.
Identify common AMT adjustments and preference items.
Explain how AMT liability is calculated and how credits may offset AMT.
Apply basic planning strategies to minimize the impact of AMT for individual taxpayers.
Education Information:
IRS Program Number: NMVBP-T-00332-26-O
Credit Hours: 2 CPE (NASBA); 2 CE (IRS)
Prerequisite: None
Advanced Preparation: None
Program Level: Basic
Delivery Method: Group Internet Based (NASBA); Online Webinar (IRS)
Field of Study: Taxes (NASBA); Federal Tax Topics/Federal Tax Related Matters (IRS)
Instructor: Thomas Gorczynski, EA, CTP, USTCP Learn more about our instructors here.
If you can't attend this live webinar, you'll be automatically enrolled in the on demand version of this course where you can still earn CPE/CE.
Refund Policy: Refunds processed prior to noon ET the day before the live event are subject to a $25 processing fee. No refunds will be given for live webinars after noon ET the day before the event, but if you are unable to attend the live webinar for any reason you will be given access to the on demand webinar on the same topic. Click here for more information about our education, refund, and complaint policies.
