Notice 2025-49, interim guidance to reduce the compliance burdens and costs associated with the application of the corporate alternative minimum tax (CAMT)

Notice 2025-49 provides interim guidance regarding the application of the corporate alternative minimum tax (CAMT). Proposed regulations addressing the application of the CAMT and technical corrections to those regulations (together, the CAMT Proposed Regulations) were published in the Federal Register on September 13, 2024, and December 26, 2024, respectively. Sections 3-10 of Notice 2025-49 provide rules for certain adjustments to adjusted financial statement income (AFSI) and rules for proposed applicability dates and reliance on the CAMT Proposed Regulations.

Notice 2025-49 will be in IRB: 2025-44, dated October 27, 2025

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