The alternative minimum tax (AMT)was originally aimed at wealthy taxpayerswho used exemptions and deductionsto slash their tax bills, often to zero. TheAMT is now starting to impact middle-incometaxpayers, however, targetingthose with lots of deductions and exemptions,such as those who have large familiesor live in high-tax states like NewYork or California. Check with your taxprofessional; many are advising clients torun the numbers on the AMT beforemaking any tax-related moves, like acceleratingstate and local tax payments. Inextreme cases, some taxpayers may actuallysave money by taking the standarddeduction instead of itemizing. Unless changes are made in the tax law,20% of all US taxpayers, including everymarried couple with an income between$100,000 and $500,000, will be subjectto the AMT by 2010, according to aCongressional Budget Office report.