1040-US: AMT charitable contributions calculated using regular adjusted gross income

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Question

Why are allowable AMT charitable contributions calculated using regular adjusted gross income (AGI) instead of AGI re-figured for AMT?

Answer

Under Regulation 1.55-1(b), all references to a noncorporate taxpayer's adjusted gross income or modified adjusted gross income in determining the amount of items of income, exclusion, or deduction must be treated as references to regular tax adjusted gross income or modified adjusted gross income. Therefore, separate calculation of AT AGI for a charitable contribution is not required or permitted under the regulation.

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