The AMT leaves many of us without the ability to reasonably plan our tax payments as we wait desperately on Congress to "patch" it each year. Yet again, tax rates for some may swing wildly based on the lack of the AMT having a link to inflation and the tax bracket tables. Although falling into this ditch may mean a moderately well-off income level, tell that to the family when the Christmas rug gets pulled from under their feet. Although the AMT may have been written to keep a handful of the wealthiest from paying no taxes at all, it nowadays ensures that a large family that just happens to have a partner in a small business for a provider gets taxed beyond the tax tables as opposed to by the tax tables.



