Notice 2025-27: Application of the corporate alternative minimum tax

Notice 2025-27 provides interim guidance regarding the application of the corporate alternative minimum tax, as added to title 26 of the United States Code (Internal Revenue Code) by the Inflation Reduction Act of 2022. Specifically, this notice provides an optional simplified method for determining applicable corporation status under § 59(k) of the Internal Revenue Code. This notice also waives certain additions to tax under § 6655 with respect to a corporation’s CAMT liability under § 55.

Notice 2025-27 will be in IRB: 2025-26, dated 06/23/25.

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