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Form 4626: Alternative Minimum Tax—Corporations
IRS Form 4626 is used to determine if a corporation is an applicable corporation under section 59(k) and to calculate the corporate alternative minimum tax, which is the excess of 15% of AFSI over the CAMT FTC. Corporations (except excluded types) must file.
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IRS Form 4626 - Alternative Minimum Tax—Corporations
IRS Form 4626 is used to determine if a corporation is an applicable corporation under section 59(k) and to calculate the corporate alternative minimum tax, which is the excess of 15% of AFSI over the CAMT FTC. Corporations (except excluded types) must file.
Risk Radar
Scan points- 1Failing to check the applicable corporation status and filing the form incorrectly can trigger penalties.
- 2Omitting the Yes/No response for Item C on the front page
- 3Leaving Part I incomplete when the corporation is not already classified as applicable
- 4Not entering net income or loss for each of the three prior tax years in columns a‑c
- 5Skipping Part II when the corporation is an applicable corporation
Plain English
Form 4626 tells the IRS whether a corporation must pay the corporate alternative minimum tax and calculates that tax. It asks for the corporation’s financial results from the past three years and whether it belongs to a foreign‑parented multinational group. If the corporation is already classified as applicable, it skips the first part and goes straight to the tax calculation.
Submission Date
- Filing date: 2026-02-02 14:10:50
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a corporation must determine whether it is an applicable corporation under section 59(k) and calculate CAMT under section 55.
- Do not use it when a filing exclusion applies to the corporation.
- Check Form 8827 instead when the corporation is claiming a credit for prior year minimum tax.
Form selector
Use this form or another form?
Corporation filing a consolidated return
CAMT is calculated on a consolidated basis per section 1501
✓ Verify the return includes all group members
Corporation claiming a credit for prior year minimum tax
Provides the credit against regular tax and base erosion minimum tax
✓ Confirm the credit amount matches prior year AMT
Corporation that meets the interim simplified method safe harbor
The corporation is not required to complete Form 4626 if the safe harbor is met
✓ Determine whether the safe harbor threshold is satisfied
Deadline or filing window
Not stated in the official source
Checklist
What you need before filling it out
Item A – Controlled group membership
Names, EINs, and separate company financial statement income/loss for each group member · Form 4626 Part V
Line 2m – Adjustments for tax‑exempt entities
Details of unrelated trade or business activities and debt‑financed income · Form 4626 Line 2m
Line 2n – Depreciation
Depreciation schedules · Form 4626 Line 2n
Item C – New optional interim simplified method
Interim Simplified Method (Safe Harbor) Calculation Worksheet · Instructions for Form 4626
Signature – Filer’s signature
Authorized officer’s signature · Form 4626 signature block
Before you submit
- 1Attach Form 4626 to the corporation’s income tax return
- 2Check that Item A is answered correctly
- 3If “Yes” on Item A, complete Part V with names, EINs, and financial results for each group member
- 4Verify the edition date on the form reads 20 25
- 5Confirm the corporation meets the safe harbor threshold if using the interim simplified method
- 6Enter required adjustments on Lines 2m and 2n as instructed
- 7Sign and date the form
- 8Include Form 8827 if claiming a prior year minimum tax credit
- 9File by the due date of the tax return, including extensions
How to file this form
- 1Determine applicable corporation status using the interim simplified method or full calculation — proof: documented calculation worksheet
- 2Complete Form 4626, including Item A and Part V if applicable — proof: completed form
- 3Attach Form 4626 to the corporation’s income tax return — proof: attached form
- 4File the return (and attached Form 4626) by the due date (including extensions) — proof: filed return receipt
- 5Retain a copy of the filed return and Form 4626 for records — proof: personal copy
Known limitations
- 1Filing exclusions apply — corporation exempt from filing Form 4626.
- 2Interim simplified method safe harbor — if corporation meets the higher threshold, it is not required to complete Form 4626.
- 3Not an applicable corporation per Part I or not previously classified — do not complete Part II of Form 4626.
- 4Special rules for foreign partnership‑related groups (FPMG) — require Schedule A (Form 4626) and follow specific instructions.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The form is the 20 25 edition, as shown on the first page. The instructions point to IRS.gov/Form4626 for the latest information, note that Item C was added to the form, and describe a new optional interim simplified method that can exempt a corporation from completing Form 4626 if the safe harbor threshold is met.
What changed or needs a fresh check
- Edition date — confirm the edition reads 20 25
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
Quick Facts
Downloads
After you file
- 1Attach the completed Form 4626 to the corporation’s income tax return for the current tax year. (Instructions p.11)
- 2Keep a copy of the return with the attached Form 4626 for your records.
- 3Retain the documents for at least three years after filing.
- 4If an error is discovered, file an amended return with a corrected Form 4626.
- 5No separate acknowledgment is sent; processing is reflected in the return’s status.
Sources
- SRCInstructions p.1 — purpose of Form 4626 is to determine applicable corporation status and calculate CAMT.
- SRCInstructions p.1 — unless a filing exclusion applies, a corporation must file Form 4626.
- SRCInstructions p.1 — attach Form 4626 to the corporation’s income tax return and file by the due date (including extensions).
- SRCInstructions p.1 — interim simplified method provides a higher safe harbor threshold; if met, corporation not required to complete Form 4626.
- SRCInstructions p.11 — if the corporation does not meet the definition of applicable corporation in Part I or has not been classified as an applicable corporation in a prior year, do not complete Part II.
- SRCInstructions p.11 — special rules for FPMG require Schedule A (Form 4626).
- SRCForm p.1 — line for Schedule A (Form 4626) attachment when completing the form for an FPMG.
Common confusion points
Do I have to file Form 4626 if I meet the interim simplified method safe harbor?
The interim simplified method provides a higher safe harbor threshold that exempts the corporation from completing the form.
→ Confirm the corporation meets the interim simplified method criteria; if so, no Form 4626 is required.
Should I complete Part II if my corporation is not an applicable corporation?
Part II is only for corporations classified as applicable corporations; instructions say not to complete Part II otherwise.
→ Check Part I classification; if not applicable, leave Part II blank.
Is Form 4626 required for a corporation included in a consolidated return?
Consolidated returns calculate CAMT on a consolidated basis, but the form is still attached to the return.
→ Verify the corporation files a consolidated return and attach Form 4626 to that return.
What if my corporation has foreign partnership (FPMG) income?
Special rules apply, requiring Schedule A and specific instructions.
→ Attach Schedule A (Form 4626) and follow the special rules section for FPMG.
When is the filing deadline for Form 4626?
The form must be attached to the corporation’s income tax return and filed by the return’s due date, including extensions.
→ Confirm the due date of the corporation’s income tax return (including extensions).
Do I need to file Form 4626 if a filing exclusion applies?
The instructions state that unless a filing exclusion applies, a corporation must file.
→ Determine whether any filing exclusion applies; if so, do not file Form 4626.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 4626 – file an amended return with a corrected Form 4626.
Questions about IRS Form 4626
What is IRS Form 4626 used for?
Form 4626 tells the IRS whether a corporation must pay the corporate alternative minimum tax and calculates that tax. It asks for the corporation’s financial results from the past three years and whether it belongs to a foreign‑parented multinational group. If the corporation is already classified as applicable, it skips the first part and goes straight to the tax calculation.
Who must file IRS Form 4626?
Corporations that are not excluded – i.e., not S corporations, regulated investment companies, REITs, tax‑exempt entities without unrelated business taxable income, or corporations using the interim simplified method – must file Form 4626.
What information does IRS Form 4626 require?
The form collects the corporation’s adjusted financial statement income for the three prior tax years (Part I, lines 1a‑...), checks applicable corporation status (Item C), determines foreign‑parented multinational group membership (Part V), and, if applicable, calculates the corporate alternative minimum tax (Part II, line 1a).
How do I complete IRS Form 4626?
First, answer Item C; if the corporation is already an applicable corporation, check “Yes” and skip Part I, proceeding to Part II. Otherwise, complete Part I by entering net income or loss from the corporation’s AFS for each of the three prior tax years in columns a‑c. Then, if the tentative minimum tax exceeds regular tax plus the base erosion minimum tax, fill out Part II to compute CAMT. Answer the FPMG question on the form and, if “Yes,” complete Part V with the required details. Attach any required statements, sign the form, and file it with the corporation’s income tax return.
Do I have to file Form 4626 if I meet the interim simplified method safe harbor?
The interim simplified method provides a higher safe harbor threshold that exempts the corporation from completing the form. Confirm the corporation meets the interim simplified method criteria; if so, no Form 4626 is required.
Should I complete Part II if my corporation is not an applicable corporation?
Part II is only for corporations classified as applicable corporations; instructions say not to complete Part II otherwise. Check Part I classification; if not applicable, leave Part II blank.
Is Form 4626 required for a corporation included in a consolidated return?
Consolidated returns calculate CAMT on a consolidated basis, but the form is still attached to the return. Verify the corporation files a consolidated return and attach Form 4626 to that return.
What if my corporation has foreign partnership (FPMG) income?
Special rules apply, requiring Schedule A and specific instructions. Attach Schedule A (Form 4626) and follow the special rules section for FPMG.
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