Small business corporations can claim an exemption from AMT if gross revenues average $5 million or less for initial three years of business. Thereafter, business can continue to claim exemption as long as revenues average $7.5 million or less of each subsequent three year period.

According to Inspector General, companies that fail to claim an exemption to AMT are overpaying taxes by an average of $11,638 each year. 93% of small business corporations qualify for exemption. Since IRS has no duty to notify taxpayers of overpayments, many small business corporations have no idea they are overpaying taxes and are due refunds.

All taxpayers have right to file amended tax returns for past three calendar years. Contact us now to find out if you failed to claim exemption to AMT and are due a refund for 2001, 2002 and 2003. If you failed to claim AMT exemption, you may be due a refund totaling over $33,000.

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