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 MILITARY SHIRT COAT. SIZE SMALL-REGULAR US $3.95 
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 USGI Polartec Black Fleece OVERALLS Small Short/Regular - NEW IN BAG US $5.06
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 Army Combat Uniform BDU Urban Shirt SMALL Regular US $3.99
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 Polartec 200 Fleece Overalls NWT MILITARY Small Regular US Cold weather US $12.00
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 US Army ACU FRACU Flame Resistant Pants Trousers Extra Small/Regular XS/R NWT US $19.99
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 US Army USMC Woodland Camo Field Jacket Small Regular US $15.00
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 US Marines Woodland Digital MARPAT Trousers Small-Regular CAMO US $10.99
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 USGI ECWCS DCU Cold Weather Desert Camo Goretex Pants Trousers Small Regular NWT US $39.99
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 SMALL REGULAR ARMY ACU ARPAT TROUSER PANTS USGI FLAME RESISTANT HUNTERS CAMO #1 US $14.99
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 SMALL REGULAR ARMY ACU ARPAT TROUSER PANTS USGI FLAME RESISTANT HUNTERS CAMO #2 US $14.99
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 SMALL REGULAR ARMY ACU ARPAT TROUSER PANTS USGI FLAME RESISTANT HUNTERS CAMO #3 US $14.99
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 SMALL REGULAR ARMY ACU ARPAT TROUSER PANTS USGI FLAME RESISTANT HUNTERS CAMO #4 US $14.99
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 SMALL REGULAR ARMY ACU ARPAT TROUSER PANTS USGI FLAME RESISTANT HUNTERS CAMO #5 US $14.99
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 SMALL REGULAR ARMY ACU ARPAT TROUSER PANTS USGI FLAME RESISTANT HUNTERS CAMO #6 US $14.99
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 SMALL REGULAR ARMY ACU ARPAT TROUSER PANTS USGI FLAME RESISTANT HUNTERS VGC #7 US $14.99
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 SMALL REGULAR USGI ACU ARPAT ARMY PANTS DIGITAL CAMO UNIVERSAL HUNT PATTERN #1 US $14.99
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 SMALL REGULAR USGI ACU ARPAT ARMY PANTS DIGITAL CAMO UNIVERSAL HUNT PATTERN #10 US $14.99
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 SMALL REGULAR USGI ACU ARPAT ARMY PANTS DIGITAL CAMO UNIVERSAL HUNT PATTERN #2 US $14.99
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 SMALL REGULAR USGI ACU ARPAT ARMY PANTS DIGITAL CAMO UNIVERSAL HUNT PATTERN #3 US $14.99
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 SMALL REGULAR USGI ACU ARPAT ARMY PANTS DIGITAL CAMO UNIVERSAL HUNT PATTERN #4 US $14.99
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 SMALL REGULAR USGI ACU ARPAT ARMY PANTS DIGITAL CAMO UNIVERSAL HUNT PATTERN #5 US $14.99
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 SMALL REGULAR USGI ACU ARPAT ARMY PANTS DIGITAL CAMO UNIVERSAL HUNT PATTERN #6 US $14.99
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 SMALL REGULAR USGI ACU ARPAT ARMY PANTS DIGITAL CAMO UNIVERSAL HUNT PATTERN #7 US $14.99
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 SMALL REGULAR USGI ACU ARPAT ARMY PANTS DIGITAL CAMO UNIVERSAL HUNT PATTERN #8 US $14.99
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 SMALL REGULAR USGI ACU ARPAT ARMY PANTS DIGITAL CAMO UNIVERSAL HUNT PATTERN #9 US $14.99
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 MATERNITY WOMANS USMC MARPAT GREEN WOODLAND CAMO BLOUSE SHIRT SMALL REGULAR US $19.95
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 SMALL REGULAR USGI ACU ARPAT ARMY DIGITAL CAMO HUNTING JACKET #2 US $9.99
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 SMALL REGULAR USGI ACU ARPAT ARMY DIGITAL CAMO HUNTING JACKET #4 US $9.99
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 SMALL REGULAR USGI ACU ARPAT ARMY DIGITAL CAMO HUNTING JACKET #7 US $9.99
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 SMALL REGULAR FLAME RESISTANCE ACU ARPAT USGI ARMY VGC JACKET DIGITAL CAMO #8 US $9.99
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 SMALL REGULAR USGI ACU ARPAT ARMY DIGITAL CAMO HUNTING JACKET #9 US $9.99
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 SMALL REGULAR USGI ACU ARPAT ARMY DIGITAL CAMO HUNTING JACKET VGC #11 US $9.99
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 SMALL REGULAR FLAME RESISTANCE ACU ARPAT USGI ARMY JACKET DIGITAL CAMO #2 US $9.99
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 SMALL REGULAR FLAME RESISTANCE ACU ARPAT USGI ARMY JACKET DIGITAL CAMO #6 US $9.99
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 SMALL REGULAR FLAME RESISTANCE ACU ARPAT USGI ARMY JACKET DIGITAL CAMO #3 US $9.99
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 SMALL REGULAR USGI ACU ARPAT ARMY DIGITAL CAMO HUNTING JACKET VGC #10 US $9.99
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 SMALL REGULAR FLAME RESISTANCE ACU ARPAT USGI ARMY JACKET DIGITAL CAMO #4 US $9.99
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 SMALL REGULAR USGI ACU ARPAT ARMY DIGITAL CAMO HUNTING JACKET #1 US $9.99
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 SMALL REGULAR USGI ACU ARPAT ARMY DIGITAL CAMO HUNTING JACKET #5 US $9.99
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 SMALL REGULAR USGI ACU ARPAT ARMY JACKET DIGITAL CAMO PATTERN UNIVERSAL #3 US $9.99
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 SMALL REGULAR FLAME RESISTANCE ACU ARPAT USGI ARMY JACKET DIGITAL CAMO #1 US $9.99
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 SMALL REGULAR FLAME RESISTANCE ACU ARPAT USGI ARMY JACKET DIGITAL CAMO #7 US $9.99
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 SMALL REGULAR USGI ACU ARPAT ARMY DIGITAL CAMO HUNTING JACKET #6 US $9.99
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 SMALL REGULAR USGI ACU ARPAT ARMY DIGITAL CAMO HUNTING JACKET #12 US $9.99
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 SMALL REGULAR USGI ACU ARPAT ARMY DIGITAL CAMO HUNTING JACKET #13 US $9.99
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 SMALL REGULAR USGI ACU ARPAT ARMY DIGITAL CAMO HUNTING JACKET #8 US $9.99
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 MILITARY TROUSERS DESERT CAMOUFLAGE TWILL SMALL-REGULAR NWOT $7.98 US $7.98
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 MILITARY TROUSERS DESERT CAMOUFLAGE RIPSTOP SMALL-REGULAR NWT $8.98 US $8.98
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 US GI PARADE QUALITY Combat Uniform ACU Shirt/Jacket Small - Regular EXCELLENT! US $17.99
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 USGI Flame Resistant FRACU ACU Pants X-Small - Regular NICE! US $14.99
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 USGI Flame Resistant FRACU ACU Pants X-Small - Regular Grade B US $12.99
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 new waffle thermals top small regular US $10.00
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![US MARINE MARPAT WOODLAND DIGITAL SET [SIZE SMALL REGULAR, PANTS AND SHIRT]](http://www.starsforstripes.org/images/plus/extra14Z751011644_0143.jpg) US MARINE MARPAT WOODLAND DIGITAL SET [SIZE SMALL REGULAR, PANTS AND SHIRT] US $85.95
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 USMC MARPAT WOODLAND CAMO BLOUSE SHIRT SMALL REGULAR US $24.95
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 USMC Desert Marpat FROG Trouser Small Regular US $32.99
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 Military US Army, BDU's Cammo Uniform, w/Patches, Sz: X-Small-Regular US $13.99
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 Military US Army, BDU's Cammo Uniform, w/Patches, Sz: Small-Regular US $13.99
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 CONCEAL NTS SILKWEIGHT LONG SLEEVE T-SHIRT SMALL REGULAR US $19.96
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 USMC / NEW BALANCE RUNNING SUIT SMALL REGULAR US $63.96
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 Camo Tri-Color Shirt & Pants - SMALL REGULAR US $7.99
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 PANTS AIR FORCE PTU PHYSICAL TRAINING X-SMALL/REGULAR USED $17.98 US $17.98
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 New Army Issue ACU Small - X Regular Trousers. NSN: 8415-01-573-5883 US $20.00
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 USMC-Desert MARPAT-FROG-Flame Resistant Trousers-Defender M-Size Small Regular US $29.99
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 NEW US ARMY PT PHYSICAL FITNESS IPFU UNIFORM JACKET SMALL REGULAR US $14.99
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 Multicam Uniform Flame Resistant Small Regular USGI Coat and Trousers US $20.50
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 USMC MARPAT Uniform Desert Combat FROG Pants & Shirt in Small-Regular US $42.95
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 USMC MARPAT Uniform Desert Combat Shirt, Trousers & Boonie in Small Regular US $39.95
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 Army IPFU PT Uniform Jacket & Pants Small Regular NWTIP US $99.99
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 NEW USMC COYOTE BROWN FROG FLAME RESISTANT FLEECE PULLOVER TOP SMALL REGULAR US $89.95
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 USMC Marine MCCUU MARPAT Digital Desert Camo Blouse (Small-Regular) US $26.00
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 Gortex trouser woodland x small-regular US $60.00
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 USMC MARPAT MARINE CORPS UNIFORM *OFFICIAL ISSUE * SMALL REGULAR US $35.00
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 NEW Synthetic Army Cold Weather Field Overalls & Bib Small Short - Regular AB US $29.99
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 Small-regular camo gortex pants US $30.00
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 military jacket Multi cam soft shell, cold weather Size Small-Regular US $199.00
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 100% Aramid Camo Digital A2CU Shirt - Sz Small Regular US $7.99
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 GORTEX TROUSERS, COLD WEATHER, CAMO, NEW SMALL REGULAR US $79.95
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 COMBAT VEHICLE CREWMAN CVC VEST 1990 OD GREEN SMALL REGULAR FLAK PROTECTION USGI US $5.50
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 SMALL REGULAR ARMY PHYSICAL FITNESS TRAINING JACKET USED USGI #2 US $.99
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 SMALL REGULAR ARMY PHYSICAL FITNESS TRAINING JACKET USED USGI #3 US $.99
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 USGI Gen II ACU Camo ECWCS Goretex Parka, Small - Regular, NICE!! US $16.00
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 USGI Flame Resistant Insect Repellent FRACU ACU Pants Small - Regular Grade B US $17.99
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 Woodland Camo BDU Blouse and pants Small regular Used excellent condition US $20.00
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 New GEN III Level 6 Uniform Jacket Small Long Pants Small Regular GORETEX US $229.99
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 USMC Genuine Issue Desert Marpat Polartec Fleece Small Regular US $59.99
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 USMC Extreme Cold Weather Parka (happy suit) Size: Small Regular US $89.99
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 Desert Marpat Gortex Lightweight Exposure Jacket Small Regular US $84.99
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 USMC Extreme Cold Weather Trouser (happy suit) Small Regular US $59.99
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Small Regular
I Own and Operate a Small Business – Does the AMT Apply to Me?
Among the many paperwork burdens small business owners must endure is the filing and paying of income taxes for the business. Even if no taxes currently are due because of losses, accurately computing and tracking of tax losses is a must. And, as if the Regular Tax weren't enough to contend with, the Alternative Minimum Tax also must be considered. The purpose of this article is to discuss those specific aspects of the AMT that can apply to small business owners.
Who is responsible for the AMT – the small business itself or the individual owner?
The answer to this basic question depends on the legal structure of the business - i.e., how it is organized under state law. Listed below are the common forms of doing business, with an explanation in each case of who is responsible for the AMT.
Sole proprietorship – if no separate legal entity is formed, the business and the individual owner are one and the same. In this case, taxes are reported on a schedule attached to the individual's personal tax return (Schedule C), and the individual is responsible for computing and paying the Alternative Minimum Tax.
Limited Liability Company (LLC) – this type of entity is formed under state law, but for income tax purposes it is treated as a "disregarded entity." If there is only one owner of the LLC, its tax reporting is the same as if it were a sole proprietorship. If there are multiple owners, the entity is treated for tax purposes the same as a partnership (described below).
Partnership – a partnership is another form of entity created under state law. For tax purposes, its income and losses – along with its AMT items – "pass through" directly to the partners. The partnership files a tax return, but it as an entity does not pay any taxes because of this pass-through treatment.
Corporation – unless a corporation makes a "Subchapter S" election (see below) the corporate entity itself is the taxpayer. These tax-paying corporations are referred to as "C corporations." This is the one type of business entity that pays its own Alternative Minimum Tax, separate and distinct from its owners. This is done on Form 4626 – Alternative Minimum Tax—Corporations.
Subchapter S corporation – while formed as a corporation under state law just like a regular corporation, for income tax purposes if the shareholders make a "Sub S" election the entity is treated the same as a partnership for tax purposes. As such, the AMT items pass through and are picked up by the individual shareholders.
What are the AMT items that apply to small business owners?
Set forth below are brief explanations of the more common AMT items affecting small businesses.
Depreciation – property used in a business can be depreciated for tax purposes, and there are choices to be made as to which depreciation method to use. Some depreciation methods result in an AMT item while others do not, so this is an important consideration for the small business owner.
Gain or loss on sale of business property – when business property is sold or otherwise disposed of, at this point taxable gain or loss must be computed. Depending on the depreciation method that was used (see above), gain or loss for purposes of the AMT may be different from what it is for the Regular Tax.
Net operating loss (NOL) – when a business has a tax loss, in certain cases that loss may be used to generate a refund of prior years' taxes paid, and/or it may be carried forward to be used as a deduction against future years' taxable income. The AMT requires that the NOL be calculated differently than it is for the Regular Tax.
Qualified small business stock – a Regular Tax break applies to gain realized from the sale of stock of certain small businesses. For the AMT, this break is less favorable than it is for the Regular Tax.
Special industries – businesses in certain industries are allowed favorable tax treatment under the Regular Tax, while the Alternative Minimum Tax denies some or all of these benefits. Any of the following items in the businesses indicated can result in the AMT being paid:
Depletion allowances, mining costs, intangible drilling costs (oil and gas, mineral extraction)
Circulation costs (publishing)
Long-term contracts (construction)
Research & development/R&D (any business engaged in research)
Summary
In addition to the Alternative Minimum Tax rules that apply to everyone, small business owners have an extra set of concerns to deal with. The key to effectively planning to minimize a business' AMT burden is: 1) knowledge of the choices of tax treatment that are available, and; 2) access to computer software to model out the resulting AMT impact of each of the choices.
About the Author
George Bauernfeind is with AMTIndividual, providing analysis, customized strategies, and an online dual tax calculator planner to help you reduce your Alternative Minimum Tax. Visit www.amtindividual.com or www.amtblog.com to read more tax planning articles or to access this tax software on the Alternative Minimum Tax.
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