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AICPA Comment Letter on Notice 2025-28

Dec 17, 2025 · 252.7 KB Download

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The AICPA submitted comments to request continued guidance and to provide recommendations regarding the application of Notice 2025-28 to partnerships and corporate alternative minimum tax (CAMT) entity partners. The letter explains that the notice leaves important practical questions unresolved for common partnership structures, which creates uncertainty and inconsistent reporting for both taxpayers and tax practitioners.

Download the AICPA Comment Letter on Notice 2025-28

File name: AICPA Comment Letter on Notice 2025-28.pdf

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