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1. Tanya, who is head of household and age 32, provides you with the following i

ID: 2476471 • Letter: 1

Question

1. Tanya, who is head of household and age 32, provides you with the following information from her financial records for 2015. Regular income tax liability $30,718 AMT positive adjustments $30,000 AMT preferences $20,000 Taxable income $115,000 Calculate her AMTI for 2015.

a. $35,503. b. $136,550. c. $154,675. d. $165,000.

2. Maxwell, who is single, owns a personal residence in the city. He also owns a townhouse near the ocean. He uses the townhouse as a vacation home. In March 2015 he borrowed $50,000 on a home equity loan and used the proceed to acquire a luxury automobile. During 2015, he paid the following amounts of interest.

On his personal residence                       $15,000

On the townhouse                                     6,000

On the home equity loan                            4,000

On credit card obligations                           2,000

What amount, if any, must Maxwell recognize as an AMT adjustment in 2015?

$0.

$2,000.

$4,000.

$6,000.

3. Mandy, who is single and age 33, provides you with the following information from her financial records for 2015.

Regular income tax liability                      $ 8,000

AMT adjustments                                      10,000

AMT preferences                                       20,000

Taxable income 75,000

Calculate her AMT for 2015.

$5,364

$8,000

$13,364

0.

a.

$0.

b.

$2,000.

c.

$4,000.

d.

$6,000.

Explanation / Answer

Solution.

We know that:

Taxable Income

+ Positive Adjustments

– Negative Adjustments

+ Tax Preferences

= Alternative Minimum Taxable Income

1. AMTI = $115000+$30000+$20000 = $165000

Answer: d. $165000

2. Answer: c. $4000

3. AMT = [(75000+10000+20000) - 53600] * 26%

Answer: c. 13364