Notice 2025-27, page 1611.

This notice provides interim guidance regarding the application of the corporate alternative minimum tax, as added to

Finding Lists begin on page ii.

title 26 of the United States Code (Internal Revenue Code) by the Inflation Reduction Act of 2022. Specifically, this notice provides an optional simplified method for determining applicable corporation status under § 59(k) of the Internal Revenue Code. This notice also waives certain additions to tax under § 6655 with respect to a corporation’s CAMT liability under § 55.