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Concord California Form Instructions 1045: What You Should Know

Forms and schedules that must be used for each year for which you are a long-term rental landlord. Filing a claim for the federal alternative minimum tax (AMT) Filing an application for an exclusion from the AMT If you are an owner of a rental property on which the annual rental of less than 3 million is claimed, you can file a claim for the federal alternative minimum tax (AMT). A claim for the AMT is not an automatic exclusion from the AMT, but a claim must be filed if you make this claim. If you are an owner of an income limited partnership (LLP) that makes an AMT election, you can file a claim for any AMT credit or any related deduction. Additional information about federal and provincial taxes and penalties is available to landlords. What Does It All Mean? The following information helps you to understand why you need to file Form 1041 or Form 1045, and where to file it. We recommend that you always consult your tax advisor before filing any of these information returns.

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