KPMG article: New notices make CAMT regime more favorable but more complex
Analysis, considerations, and practical insights
The IRS recently issued two new notices—Notice 2025-46 and Notice 2025-49—offering interim guidance for corporations navigating the complexities of the corporate alternative minimum tax (CAMT). These updates provide taxpayers with new options and flexibility to potentially reduce CAMT liabilities. However, the CAMT regime remains intricate, and understanding the impact of these changes is crucial for corporations subject to the minimum tax.
Read an October 2025 article* prepared by KPMG LLP tax professionals that provides analysis of the new guidance, key considerations for 2024 tax returns, and practical insights on how these developments may affect taxpayers’ CAMT position.
*Reproduced with permission from Tax Management Memorandum (October 7, 2025). Copyright ® 2025 by Bloomberg Industry Group, Inc. (800-372-1033) http://www.bloombergindustry.com