Corporate Minimum Tax (CMT)

This schedule is used if your Total Assets exceeds $5,000,000 or Total Revenue exceeds $10,000,000. These amounts include the aggregate of the total assets and total revenue of any associated corporation, and the corporation's and/or any associated corporation's share of any partnership/joint venture total assets and total revenue.

Need help downloading or filling forms?

Please check our Help page for solutions to common issues.

Alert! Adobe is making changes that affect all PDF forms.

PDF Forms will no longer work with older versions of Adobe Reader including Adobe Reader XI. Please update your free Adobe Reader to the latest version from the Acrobat Reader download page so that you can continue to access these forms.


Download Adobe Reader Free Version

Make the most of your experience with accessing, downloading, and filling forms acquired from the Central Forms Repository by watching this brief video overview.

single frame of the linked video. Click to begin playback in a new browser window
Download English Transcript

Forms, Links, and Information

Additional Information

Form Number 013-2496
Title Corporate Minimum Tax (CMT)
Description This schedule is used if your Total Assets exceeds $5,000,000 or Total Revenue exceeds $10,000,000. These amounts include the aggregate of the total assets and total revenue of any associated corporation, and the corporation's and/or any associated corporation's share of any partnership/joint venture total assets and total revenue.