WTF is this AMT nonsense? (taxes)

[Paul B.]

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I talked to my CPA and was told the AMT only applied if you were doing some tax sheltered type of investments or similar things the IRS deems as 'shady.' I'm claiming a net of $72K from poker (so my total winning sessions are much higher) but I'm not required to pay it.

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You're filing as a professional? Does anyone know how much I'll be paying if I file as a pro? Can I file as a pro if I'm a student?