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Video instructions and help with filling out and completing Credit for prior year minimum tax 2021-2022

Instructions and Help about Credit for prior year minimum tax 2021-2022
So what happened in this process that finally led the IRS to reach this now presumably correct conclusion that they are not analogous to outlays and in fact should be refund without the haircut how did what what happened most recently well you know after the TCGA was passed a lot of taxpayers found out that they were suddenly not going to get the full amount of their AMT credits and they approached the government and said we think this is a mistaken application of this rule and would you please reconsider government thought about it through OMB OMB issued a directive saying the sequestration no longer applies these refundable tax credits that decision was made in December when due to the federal government shutdown it was not communicated widely until mid-january so that communication came out from the IRS now and now you know the whole world recognizes that these credits are not subject to sequestration which is important for financial statement purposes okay and even though it was communicated in January of 2022 because the decision was made in December of 2022 for financial statement purposes you know these valuation allowances okay so this sounds like good news Music.