Corporations use IRS Form 4626 to test whether they owe the 15% corporate alternative minimum tax and to calculate it. If that calculation lands on your desk, our fillable Form 4626 lets you type in your figures, revise them, and download a clean copy.
Form 4626
2025
Trusted by accountants
Official IRS form
Filed annually
How to Fill Out Form 4626
- Open the editable Form 4626.
- Answer the controlled group and foreign-parented group questions.
- Complete Part I to settle Form 4626 applicable corporation status.
- Calculate adjusted financial statement income and the 15% tax in Part II.
- Add the CAMT foreign tax credit in Part IV if it applies.
- Review every figure, then save your copy.
What Is Form 4626 Used For?
Form 4626, Alternative Minimum Tax - Corporations is used to determine whether a corporation counts as an applicable corporation under the corporate alternative minimum tax rules, and to figure the 15% tax when it does.
Who Should Use Form 4626?
You should use Form 4626 if you file a corporate income tax return and no exclusion applies. S corporations, RICs, and REITs never file it. Corporations under the Form 4626 safe harbor threshold, $800 million in average income under current interim guidance, can skip it as well.
When Is Form 4626 Due?
The Form 4626 due date matches your corporate income tax return. Calendar-year filers submit by April 15, and a six-month extension on Form 7004 pushes that to October 15. Attach the form to the return instead of mailing it separately.
What Happens If Form 4626 Is Not Submitted?
If it’s not submitted, Form 4626 penalties reach you through the return it belongs to. For example, a late or incomplete Form 1120 can draw a 5% monthly failure-to-file penalty, capped at 25%, plus interest and accuracy penalties on understated tax.
How and Where Do I File Form 4626?
You file IRS Form 4626 by attaching it to your corporate return and sending both together, almost always electronically. Corporations filing 10 or more returns a year must e-file. The Form 4626 instructions list the mailing address if you file on paper.
How to Get Your Form 4626
1Open the editable Form 4626
2Enter your income and tax figures
3Download Form 4626 to your device
Frequently asked questions
#1. How do I get a blank Form 4626?
You can get a blank Form 4626 from the IRS website or pdf.net. Either way, open one in our online editor and start typing right away.
#2. Can I submit the Form 4626 electronically?
Yes, you can submit Form 4626 electronically. The form goes along with your corporate income tax return, so e-filing Form 1120 sends the attached 4626 with it. There is no separate electronic channel for the form by itself.
#3. What if my Form 4626 is missing information?
If your Form 4626 is missing information, correct it by filing an amended corporate return with a complete form attached. The IRS may also write to request the missing figures. Keep your working copy, or a printable Form 4626, so you can supply them quickly.
#4. Can I fill out my Form 4626 online?
Yes, you can fill out Form 4626 online with pdf.net. Open it in your browser, type into each field, and adjust entries; there’s nothing to install.
#5. Is this form free?
The form is free to open and edit, so you can type, revise, and review every field at no cost. However, to download Form 4626, you need a subscription, so you pay only when you want the finished file saved to your device.
#6. Can I correct mistakes on Form 4626?
Yes, you can correct mistakes on Form 4626. After you file, send an amended corporate return with the corrected form attached.
#7. How long does it take to process Form 4626?
Processing for Form 4626 follows your corporate return. E-filed returns are usually acknowledged within a couple of days, while paper returns take several weeks.
#8. What is an applicable corporation for Form 4626?
An applicable corporation for Form 4626 is one whose average annual adjusted financial statement income exceeds $1 billion over the prior three years. Members of foreign-parented groups face an added $100 million US income test. S corporations, RICs, and REITs are excluded.