diff --git a/taxcalc/calcfunctions.py b/taxcalc/calcfunctions.py index c4764c470..b96421498 100644 --- a/taxcalc/calcfunctions.py +++ b/taxcalc/calcfunctions.py @@ -1906,7 +1906,7 @@ def AGIsurtax(c00100, MARS, AGI_surtax_trt, AGI_surtax_thd, taxbc, surtax): def AMT(e07300, dwks13, standard, f6251, c00100, c18300, taxbc, c04470, c17000, c20800, c21040, e24515, MARS, sep, dwks19, dwks14, c05700, e62900, e00700, dwks10, age_head, age_spouse, - earned, cmbtp, + earned, cmbtp, qbided, AMT_child_em_c_age, AMT_brk1, AMT_em, AMT_prt, AMT_rt1, AMT_rt2, AMT_child_em, AMT_em_ps, AMT_em_pe, @@ -1943,7 +1943,7 @@ def AMT(e07300, dwks13, standard, f6251, c00100, c18300, taxbc, c20800: float Schedule A: net limited miscellaneous deductions deducted c21040: float - Itemized deductiosn that are phased out + Itemized deductions that are phased out e24515: float Schedule D: Un-Recaptured Section 1250 Gain MARS: int @@ -1970,6 +1970,8 @@ def AMT(e07300, dwks13, standard, f6251, c00100, c18300, taxbc, Earned income for filing unit cmbtp: float Estimate of income on (AMT) Form 6251 but not in AGI + qbided: float + Qualified business income deduction AMT_child_em_c_age: float Age ceiling for special AMT exemption AMT_brk1: float @@ -2021,11 +2023,11 @@ def AMT(e07300, dwks13, standard, f6251, c00100, c18300, taxbc, # pylint: disable=too-many-statements,too-many-branches # Form 6251, Part I if standard == 0.0: - c62100 = (c00100 - e00700 - c04470 + + c62100 = (c00100 - e00700 - qbided - c04470 + max(0., min(c17000, 0.025 * c00100)) + c18300 + c20800 - c21040) if standard > 0.0: - c62100 = c00100 - e00700 + c62100 = c00100 - e00700 - qbided c62100 += cmbtp # add income not in AGI but considered income for AMT if MARS == 3: amtsepadd = max(0.,