Federal Alternative Minimum Tax


1998 1999
Taxable income 65,637) 319,042)
Less deductions phased out (6,672)
Add taxes 21,663) 26,630)
Add personal exemptions 2,700)
Adjustments for incentive stock options 199,000) (199,000)
AMT taxable income 289,000) 140,000)
AMT exemption 33,750) 33,750)
Reduction for excess income (33,750)   (6,875)
Net allowable exemption           0)   26,875)
Income subject to AMT 289,000) 113,125)
Tentative minimum tax 77,420) 26,412)
Regular tax   15,206)   66,287)
Alternative minimum tax   62,214)           0)