If the AMT base is greater than $186,300,the AMT rate for an individual taxpayer is the same as the AMT rate for a C corporation.

Name: If the AMT base is greater than $186,300,the AMT rate for an individual taxpayer is the same as the AMT rate for a C corporation.
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The AMT rate for individual taxpayers and C corporations differ. For individuals, the AMT rate is 26% or 28%, while for C corporations, it is a flat 20%.

If the AMT Base Is Greater Than $186,300,the AMT Rate