Alternative Minimum Tax and Credit Limitations — Corporations

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Alternative Minimum Tax and Credit Limitations — Corporations
Part I Tentative Minimum Tax (TMT) and Alternative Minimum Tax (AMT) Computation
1	Net income (loss) after state adjustments. Enter the amount from Form 100, line 17; Schedule R, line 1c; or Form 109, the lesser of line 1 or line 2. See instructions							1
2	Adjustments. See instructions
	a	Depreciation of tangible property placed in service after 1986				2a
	b	Amortization of certified pollution control facilities placed in service after 1986				2b
	c	Amortization of mining exploration and development costs incurred after 1987				2c
	d	Basis adjustments in determining gain or loss from sale or exchange of property				2d
	e	Long-term contracts entered into after February 28, 1986				2e
	f	Installment sales of certain property				2f
	g	Tax shelter farm activities (personal service corporations only)				2g
	h	Passive activities (closely held corporations and personal service corporations only)				2h
	i	Certain loss limitations				2i
	j	Beneficiaries of estates and trusts. Enter the amount from Schedule K-1 (541), line 12a				2j
	k	Merchant marine capital construction funds				2k
l	Combine line 2a through line 2k						2l
3	Tax preference items. See instructions
	a	Depletion				3a
	b	Intangible drilling costs				3b
	c	Add line 3a and line 3b						3c
4	Pre-adjustment alternative minimum taxable income (AMTI):
	a	Combine line 1, line 2l, and line 3c						4a
	b	Apportioned pre-adjustment AMTI. If income is derived from sources both within and outside of California, see instructions. Otherwise, enter the amount from line 4a						4b
5	Adjusted current earnings (ACE) adjustment:
	a	Enter ACE. See instructions				5a
	b	Apportioned ACE. If income is derived from sources both within and outside of California, see instructions. Otherwise, enter the amount from line 5a				5b
	c	Subtract line 4b from line 5b (even if one or both of the figures are negative). If negative, use brackets				5c
	d	Multiply line 5c by % () and enter the result as a positive number						5d
	e	Enter the excess, if any, of the corporation’s total increases in AMTI from prior year ACE adjustments over its total reductions in AMTI from prior year ACE adjustments. Enter an amount on line 5e (even if line 5c is positive)						5e
	f	ACE adjustment: • If line 5c is a positive amount or zero, enter the amount from line 5d on line 5f as a positive amount. • If line 5c is a negative amount, enter the smaller of line 5d or line 5e on line 5f as a negative amount						5f
6	Combine line 4b and line 5f. If zero or less, enter -0-							6
7a	Reduction for disaster loss deduction, if any, from Form 100, line 21					7a
b	AMT net operating loss deduction. See instructions					7b
c	Combine line 7a and line 7b							7c
8	AMTI. Subtract line 7c from line 6							8
9	Enter $ exemption. See instructions							9
10	Enter $ limitation. See instructions							10
11	Subtract line 10 from line 8. If zero or less, enter -0-							11
12	Multiply line 11 by % ()							12
13	Exemption. Subtract line 12 from line 9. If zero or less, enter -0-							13
14	Subtract line 13 from line 8. If zero or less, enter -0-							14
15	Multiply line 14 by % ()					15
16	Banks and financial corps. Multiply Form 100, line 22, by % (). See instructions					16
17	TMT. Add line 15 and line 16 from Side 1							17
18	Regular tax before credits. Enter the amount from Form 100, line 23 or Form 109, line 10. See instructions							18
19	AMT. Subtract line 18 from line 17. If zero or less, enter -0-. See instructions							19
Part II Credits that Reduce Tax. See instructions.
1	Regular tax from Form 100, line 23 or Form 109, line 10							1
2	TMT (before credits) from Part I, line 17 (but not less than the minimum franchise tax, if applicable)							2
Section A – Credits that reduce excess regular tax				(a) Credit amount	(b) Credit used this year	(c) Tax balance that may be offset by credits		(d) Credit carryover
3		Subtract line 2 from line 1. If zero or less, enter -0- and see instructions. This is the excess regular tax which may be offset by credits	3
A1		Credits that reduce excess regular tax and have no carryover provisions.	4
4		Code: 162 Prison Inmate Labor Credit
A2		Credits that reduce excess regular tax and have carryover provisions. See instructions.	5
5		Code: Credit name:
6		Code: Credit name:	6
7		Code: Credit name:	7
8		Code: Credit name:	8
9		Code: 188 Credit for prior year AMT from Part III, line 3	9
Section B – Credits that may reduce regular tax below TMT			10
10		If Part II, line 3 is zero, enter the amount from line 1 minus the minimum franchise tax, if applicable. If line 3 is more than zero, enter the total of Part II, line 2, minus the minimum franchise tax, if applicable, plus line 9, column (c) or the last entry in column (c)
B		Credits that reduce net tax and have carryover provisions. See instructions.	11
11		Code: Credit name:
12		Code: Credit name:	12
13		Code: Credit name:	13
14		Code: Credit name:	14
Section C – Credits that may reduce AMT. See instructions.			15
15		Enter the AMT from Part I, line 19
16a		Code: 180 Solar Energy Credit carryover from Section B, column (d)	16a
16b		Code: 181 Commercial Solar Energy Credit carryover from Section B, column (d)	16b
17		Code: 176 Enterprise Zone Hiring & Sales or Use Tax Credit carryover from Section B, column (d)	17
18		Adjusted AMT. Enter the balance from line 17, column (c) here and on Form 100, Side 2, line 29 or Form 109, Side 1, line 13	18
Part III Credit for Prior Year AMT
1		Enter the AMT from the 2016 Schedule P (100). See instructions						1
2		Carryover of unused credit for prior year AMT. See instructions						2
3		Total available credit. Add line 1 and line 2. Enter here and on Part II, line 9, column (a)						3

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Frequently Asked Questions

How does community property affect my CA return?

Married/RDP filers may have community property allocation rules; see CA guidance.

Are employer retirement contributions taxed by CA?

Pre-tax 401(k)/403(b) contributions reduce federal and generally CA taxable wages.

Is there a separate Medicare surtax in CA?

Additional Medicare is federal; California PIT is separate and applies via its own brackets/credits.

Does CA tax out-of-state remote work?

CA generally taxes income earned while working in CA; non-CA work may be non-CA source—track days/location.

Can I deduct mortgage interest in CA?

Often yes, subject to CA limits/adjustments; compare standard vs itemized for CA.

Important Notes

All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.