Just released:

The 2025 KPMG US CEO Outlook – learn what’s shaping CEO decision making

Get the report
Just released:

The 2025 KPMG US CEO Outlook – learn what’s shaping CEO decision making

Get the report

KPMG article: New notices make CAMT regime more favorable but more complex

Analysis, considerations, and practical insights

Download PDF
Share
OCTOBER 8, 2025

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

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP's . Privacy Statement

An error occurred. Please contact customer support.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline