2025›Instructions for Form 4626›General Instructions
Purpose of Form
2025 Inst 4626 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Form 4626 is used to determine whether a corporation is an applicable corporation under section 59(k) and to calculate CAMT under section 55 for applicable corporations.
Consolidated returns. For an affiliated group filing a consolidated return under the rules of section 1501, CAMT is calculated on a consolidated basis.
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