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Corporate Alternative Minimum Tax: IRS Guidance and Strategic Insights

Dec 12, 2025 · 1 min read

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The Corporate Alternative Minimum Tax (CAMT) was created by the Inflation Reduction Act of 2022 and is effective for tax years beginning after Dec. 31, 2022. The CAMT is complex, and IRS guidance continues to evolve. The IRS recently released additional guidance in the following Notices:

  • Notice 2025-27 Interim Simplified Method for Determining Applicable Corporation Status; Waiver of Certain Additions to Tax under Sec. 6655

  • Notice 2025-28 Interim Guidance Simplifying Application of the Corporate Alternative Minimum Tax to Partnerships

  • Notice

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C Corporation Income Taxation
International Tax
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