C Corp Form 4626

[Littrell]

What is the recommended way to fill out this form when I only have access to tax years 2014, 2015, and the current year 2016.

Thanks

[ttbtaxes]

You're going to need more information from the client. Were the tax years you do have subject to corporate AMT? Certainly, the shareholders would know the revenue history of the company since 1997. That will determine if it was ever subject to AMT.

[Littrell]

No, they were not subject to AMT in the copies of the last two years tax returns I was given

[ttbtaxes]

You need determine whether they meet the small corporation exception. If not, they are subject to AMT.

Why wouldn't the client have access to prior tax returns? Are financial statements available from the client? Did an CPA firm prepare tax returns or financial statements? Can you resurrect Statements of Income from their own QuickBooks?

If the client offered resistance in my quest to get the information I needed, I'd cut them loose.