Letter 2194: Alternative Minimum Tax Proposal Letter
Processed tax returns identified as taxpayers who are liable for the AMT but have not completed or attached Form 6251, Alternative Minimum Tax – Individuals. Taxpayers will initially receive Letter 12C and Letter 2194 will be issued if the taxpayer does not respond in order to assess AMT. Form 4549 proposing the AMT is included. [IRM 4.19.15.8.1 (2-1-2022)]
Updated: June 23, 2025