REG – AMT Charitable Contributions Add-Back

  • Creator
  • #3084609

    Hello, can someone tell me if charitable contributions are added back for AMT purposes? Becker says no, but I am using NINJA for MCQs and one question (#890) added charitable contributions back. I’m very confused now. Thanks in advance!

    AUD - 75
    BEC - NINJA in Training
    FAR - 75
    REG - 84
    Success is not final, failure is not fatal: it is the courage to continue what counts - Winston Churchill
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  • Author
  • #3086358

    Hi, I believe that charitable contributions are not added back for AMT. Take a look at Form 6251. According to line 2a on the form, only “taxes you paid” on Schedule A are added back.


    I can only speak for Becker, but not adding them back is correct; Becker made it a point to specify that charity and home mortgage interest are NOT add-backs for AMT purposes.

    The only reason why I can think you'd add back charity is if too much was deducted by mistake, but that's a wild guess.

    BEC - 90 (7/19, 8 weeks)
    FAR - 78 (10/19, 10 weeks)
    AUD - 75 (12/19, 8 weeks)
    REG - 90 (7/20, ~12 weeks, split up)

    Ethics - 97 (~6 hours to go through the material & take the quiz)
    Licensed in Virginia (10/20, ~1.5 weeks to process after submitting everything)


    Hello – this sounded odd to me, so I double-checked and NINJA doesn't have the add back.


    AUD - 79
    BEC - 80
    FAR - 76
    REG - 92
    Jeff Elliott, CPA (KS)
    NINJA CPA Review

    Roger's review provides the following mnemonic for AMT – P L I E R S

    Private activity bond interest
    Local and statement income taxes, all property taxes and sales taxes paid
    Incentive Stock Options
    Excess depreciation on personal property
    Refunds on local/state taxes
    Standard deduction

    My teenage son to me "If you don't pass, it isn't like you'll die or anything."  True.  Very true.  Just do your best, it's all you can do.
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