KPMG article: New CAMT election methods for partnerships under Notice 2025-28

Examining new election methods under Notice 2025-28 and the impact they will have on partners and partnerships

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September 8, 2025

The IRS’s recently released Notice 2025-28 provides interim guidance “simplifying” the application of the corporate alternative minimum tax (CAMT) to partnerships and their partners. Read TaxNewsFlash

The notice delivers an array of choices regarding the treatment of a partnership investment for CAMT purposes that appear to be more favorable or simpler than last year’s proposed regulations in many situations.

Read a September 2025 article* prepared by KPMG LLP tax professionals that examines the new election methods under Notice 2025-28 and the impact they will have on partners and partnerships.

* This article originally appeared in Tax Notes Federal (September 1, 2025) and is provided with permission.

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