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nacol
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Joined: 27 Apr 2009
Location: United States
Online Status: Offline
Posts: 178

Posted: 13 Jul 2009 at 11:17 \| IP Logged

http://www.irs.gov/pub/irs-pdf/i6251.pdf Instructions for Individuals http://www.irs.gov/pub/irs-pdf/f6251.pdf Form for individuals which shows the amounts you listed

The example I provided was for a corporation--see Becker R3.

http://www.irs.gov/pub/irs-pdf/f4626.pdf Form for Corporations which shows the $40,000 exemption amount and $150,000 phaseout.

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