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One of the things most people can do to minimize the effect of the alternative minimum tax (“AMT”), is to do whatever they can to reduce their adjusted gross income. These are the expenses or payments listed on lines 23 through 35 on the first page of the Form 1040. Practically, what this means for most people, is that they should contribute to their self-employed, SEP, simple or qualified plan, should contribute the maximum amount possible to their 401(k), and should take any other expenses or deductions to their gross income that are reflected on those particular lines, including moving expenses, self-employed health insurance, student loan interest, tuition and fees, health savings account deduction, and the like.