# Form 4626

URL: https://pdf.net/pdf-forms/tax-forms/form-4626
Category: Tax Forms
Attributes: Trusted by accountants, Official IRS form, Filed annually

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.

## Versions

- 2025 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/5ce5f024afacca6837efba0603ca8385a68c0ff3.pdf)

## How to Fill Out Form 4626

1. Open the editable Form 4626.
2. Answer the controlled group and foreign-parented group questions.
3. Complete Part I to settle Form 4626 applicable corporation status.
4. Calculate adjusted financial statement income and the 15% tax in Part II.
5. Add the CAMT foreign tax credit in Part IV if it applies.
6. Review every figure, then save your copy.

## Facts

### 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.