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2025›Notice 2025-49 provides additional interim guidance on›Specific Instructions

Item C

2025 Inst 4626 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

If the corporation has already determined it is an applicable corporation for purposes of the CAMT, check the “Yes” box, skip Part I, and continue to Part II. Otherwise, check the “No” box and complete Part I to determine if the corporation is an applicable corporation.

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▸Contents — 2025 Inst 4626 (PDF)

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