MAT Full Form - FullFormtv

MAT Full Form

What is the MAT Full Form

MAT :- Minimum Alternate Tax

MAT Meaning 

Definition	:	Minimum Alternate Tax
Category	:	Governmental » Rules & Regulations
Country/Region	:	India

MAT Full Form 

MAT Full Form is Minimum Alternate Tax mat tax is a provision in Direct tax laws to limit tax exemptions availed by companies, so that they mandatorily pay a minimum amount of tax to the government.

MAT Calculation :-  

Alice is a single taxpayer who earns $100,000 of W-2 wage income in 2019. She also exercised and held (did not sell) 800 incentive stock options each for her employer, with a strike price of $100 and a current fair market value of $200. She thus incurs an additional $80,000 of bargain element that is not taxed under ordinary income but is added to AMT income. She has no itemized deductions.  

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