The AMT trap.EXECUTIVE SUMMARY * THE ALTERNATIVE MINIMUM TAX (AMT See vPro. ) HAS BECOME an increasing concern for middle-income mid·dle-in·come adj. Of or relating to people or groups whose income falls in the middle of the range for an overall population. taxpayers. The AMT is not just a problem for wealthy taxpayers who engage in activities that result in tax preferences. Itemized deductions Itemized Deduction A deduction from a taxpayer's taxable adjusted gross income that is made up of deductions for money spent on certain goods and services throughout the year. and personal exemptions Personal exemption Amount of money a taxpayer can exclude from personal income for each member of the household in calculation of a tax obligation. personal exemption See exemption. are subjecting a growing number of taxpayers to the AMT. * FOR A GIVEN LEVEL OF TAXABLE INCOME Under the federal tax law, gross income reduced by adjustments and allowable deductions. It is the income against which tax rates are applied to compute an individual or entity's tax liability. The essence of taxable income is the accrual of some gain, profit, or benefit to a taxpayer. , CPAs can-- and should--calculate a break-even point break-even point - In the process of implementing a new computer language, the point at which the language is sufficiently effective that one can implement the language in itself. : the amount of combined tax preferences and adjustments a taxpayer can have before he or she is subject to the AMT. For example, in 1999 a married couple filing jointly with $100,000 of taxable income can have combined preferences and adjustments of $25,667 before having to pay AMT. * THE AMT CAN TRAP TAXPAYERS with modest incomes and relatively simple tax situations. One reason for this is that rates and exemptions used in computing computing - computer the regular income tax are indexed for inflation. AMT rates and exemptions are not. * TAX CREDITS CAN BE USED ONLY TO THE EXTENT the regular tax exceeds the tentative tentative, adj not final or definite, such as an experimental or clinical finding that has not been validated. AMT. Taxpayers can, however, use foreign tax credits to offset 90% of their tentative liability. In 1998 short-term Short-term Any investments with a maturity of one year or less. short-term 1. Of or relating to a gain or loss on the value of an asset that has been held less than a specified period of time. relief allowed taxpayers to use personal credits to offset AMT, but Congress has not extended this waiver The voluntary surrender of a known right; conduct supporting an inference that a particular right has been relinquished. The term waiver is used in many legal contexts. . * CPAs MUST BE CAREFUL TO TAKE AMT INTO ACCOUNT in doing tax planning Tax planning Devising strategies throughout the year in order to minimize tax liability, for example, by choosing a tax filing status that is most beneficial to the taxpayer. for middle-income taxpayers. For example, it may not benefit certain taxpayers to accelerate itemized deductions into the current year if they are close to their break-even point. Some Americans may be paying more than their fair share. Congress enacted the alternative minimum tax (AMT) in 1969 to make wealthy taxpayers pay their fair share instead of using tax shelters tax shelter: see tax exemption. and other means to reduce--or even eliminate--their federal tax liability. Despite this fair-minded fair-mind·ed adj. Just and impartial; not prejudiced. fair  -mind purpose, an unintended result has been that
more and more middle-income taxpayers are falling into an AMT trap. The
Omnibus omnibus: see bus. Consolidated and Emergency Supplemental Appropriations Act of
1999 gave short-term relief to some of these taxpayers, with a waiver
that ensured the AMT did not render their personal tax credits useless
for 1998. Despite these modifications, many average taxpayers still
found themselves paying AMT last year. Unless Congress addresses the AMT
problem more comprehensively-as the AICPA AICPASee American Institute of Certified Public Accountants (AICPA). suggested in its AMT proposal (see sidebar (1) A Windows Vista desktop panel that holds mini applications (gadgets) such as a calendar, calculator, stock ticker and Vonage phone dialer. It is the Windows counterpart to the Dashboard in the Mac. See Windows Vista and gadget. , AICPA Proposals on AMT, page 88)--the tax will become a thorn thorn, in botany thorn, sharp-pointed projection on some plants, usually protective in function. Botanically, thorns are distinguished as modified stems (as in the honey locust and hawthorn) from spines, which are modified leaves (as in the barberry), and in the side of middle-income Americans as well as wealthy ones. Here is some guidance CPAs can use to profile and help clients who may unexpectedly find themselves snared by the AMT. BATTLING MISCONCEPTIONS Misconceptions is an American sitcom television series for The WB Network for the 2005-2006 season that never aired. It features Jane Leeves, formerly of Frasier, and French Stewart, formerly of 3rd Rock From the Sun. As most CPAs are aware, the AMT is assessed on a tax base different from that used for the regular income tax (KIT). Exhibit 1, page 89, shows a comparison of the two. Taxpayers must compute To perform mathematical operations or general computer processing. For an explanation of "The 3 C's," or how the computer processes data, see computer. their BIT liability and then compute the tentative AMT liability. The taxpayer compares the tentative AMT liability with the PIT liability to find the total tax liability, which is the greater of the two before credits.
Exhibit 1: AMT and RIT Compared
Total income from all sources
Less: Exclusions
Gross income
Less: Deductions for adjusted gross income
Adjusted gross income
AMT computation Regular tax computation
Adjusted gross income Adjusted gross income
Plus: AMT adjustments and preference Less: RIT personal and
Less: AMT itemized deductions dependency exemptions
Less: The greater of total
AMT income itemized deductions or the
standard deduction
Less: AMT exemption Taxable income
AMT base Times: Regular tax rate
Times: AMT tax rate Regular tax liability before
credits
Tentative AMT liability Plus: Actual AMT
Less: Nonrefundable
credits(*)
Less: Regular tax before credits
Less: Refundable credits
Actual AMT Plus: Other taxes
Total tax
(*) The foreign tax credit may offset 90% of the tentative AMT. Some taxpayers may mistakenly mis·tak·en v. Past participle of mistake. adj. 1. Wrong or incorrect in opinion, understanding, or perception. 2. Based on error; wrong: a mistaken view of the situation. believe that they need be concerned about the AMT only if they engage in activities that result in tax preferences, such as exercising incentive stock options or investing in oil and gas holdings that result in excess depletion allowances depletion allowance In tax law, the deductions from gross income allowed investors in exhaustible commodities (such as minerals, oil, or gas) for the depletion of the deposits. . In reality, it is the difference between AMT and RIT RIT, n See therapy, regenerative injection. itemized deductions, along with PIT exemptions, that tends to capture the most taxpayers. In 1997 Robert Harvey Robert Harvey may refer to:
n. pl. Jer·ries Chiefly British Slang A German, especially a German soldier. [Alteration of German. Tempalski looked at the trends for the AMT using recent data. They concluded that 74.4% of the difference between the PIT and AMT tax bases came from personal and dependency dependency In international relations, a weak state dominated by or under the jurisdiction of a more powerful state but not formally annexed by it. Examples include American Samoa (U.S.) and Greenland (Denmark). exemptions, the standard deduction The name given to a fixed amount of money that may be subtracted from the adjusted gross income of a taxpayer who does not itemize certain living expenses for Income Tax purposes. and from itemized deductions that are allowed for the PIT but not for the AMT. They project that by 2007 this difference will grow to 95.5%. The number of taxpayers subject to AMT is projected to grow at an average rate of 29% per year. Unless Congress makes some major changes, the type of client subject to the AMT will continue to shift dramatically. IDENTIFYING POTENTIAL VICTIMS Identifying clients who may be subject to the AMT is essential for effective tax planning. Exhibit 2, page 90, shows the most common differences between the AMT and RIT bases. (For a complete list of adjustments, see IRC (Internet Relay Chat) Computer conferencing on the Internet. There are hundreds of IRC channels on numerous subjects that are hosted on IRC servers around the world. After joining a channel, your messages are broadcast to everyone listening to that channel. sections 56 and 57.) The differences are labeled either a tax preference or an adjustment. Both result in a difference between the AMT and RIT bases. Many tax preference items (such as excess depletion allowances and interest on private activity bonds) result in permanent differences. Most AMT adjustments (such as circulation expenditures and post- post- word element [L.], after; behind. post- pref. 1. After; later: postpartum. 2. Behind; posterior to: postaxial. 1986 depreciation) result in timing differences that will eventually reverse. The larger the dollar value of the difference--be it a preference or an adjustment--the greater the probability a taxpayer will have to pay AMT.
Exhibit 2: Most Common RIT and AMT Differences
Regular Tax Deduction or Exclusion
Tax preferences and
adjustments unrelated
to itemized deduction
Post-1986 depreciation allowed
under regular tax.
Excess of percentage depletion over
the adjusted basis of the property
is deductible.
No income recognized for exercising
incentive stock options.
Tax-exempt interest from private
activity bonds is excluded from
income.
Passive losses allowed to offset
passive income.
Adjustments related to
itemized deductions
Medical expenditures greater than
75% of AGI.
State and local taxes are
deductible.
Qualified residence and investment
interest.
Charitable deduction.
Casualty losses.
Miscellaneous itemized deductions
greater than 2% of AGI.
Other miscellaneous itemized
deductions.
Exemptions and standard
deduction
In 1999 each personal and
dependency exemption is $2,750.
Standard deduction is allowed if
greater than itemized deductions.
The standard deduction for 1999 is:
$7,200 (Married, filing jointly)
$6,350 (Head of household)
$4,300 (Single)
$3,600 (Married, filing separately)
Regular Tax Deduction or Exclusion AMT Deduction or Exclusion
Post-1986 depreciation allowed Post-1986 depreciation using
under regular tax. the alternative depreciation
system (ADS).
Excess of percentage depletion over Excess of percentage
the adjusted basis of the property depletion over the adjusted
is deductible. basis of the property is not
deductible.
No income recognized for exercising Excess of fair market value
incentive stock options. over cost is a tax
preference.
Tax-exempt interest from private Tax-exempt interest from
activity bonds is excluded from private activity bonds is a
income. tax preference.
Passive losses allowed to offset Passive losses allowed to
passive income. offset passive income.
Medical expenditures greater than Medical expenditures greater
75% of AGI. than 10% of AGI.
State and local taxes are Taxes are not deductible.
deductible.
Qualified residence and investment Qualified housing and
interest. investment interest.
Charitable deduction. Charitable deductions allowed
under regular tax are allowed
under AMT.
Casualty losses. Casualty losses allowed under
regular tax are allowed under
AMT.
Miscellaneous itemized deductions No miscellaneous itemized
greater than 2% of AGI. deductions greater than 2% of
AGI are deductible.
Other miscellaneous itemized Only gambling losses are
deductions. allowed.
In 1999 each personal and No dependency or personal
dependency exemption is $2,750. exemptions, but there is an
AMT exemption:
$45,000 (Married filing
jointly with phase-out
beginning when AMT income is
over $150,000).
$33,750 (Single/head of
household with phase-out
beginning when AMT income is
over $112,500).
$22,500 (Married filing
separately with phase-out
beginning when AMT income is
over $75,000).
Standard deduction is allowed if No standard deduction.
greater than itemized deductions.
The standard deduction for 1999 is:
$7,200 (Married, filing jointly)
$6,350 (Head of household)
$4,300 (Single)
$3,600 (Married, filing separately)
For a given level of income, CPAs can calculate a break-even point--the value of combined tax preferences and adjustments that a taxpayer can have before becoming subject to the AMT. The graph in exhibit 3, page 93, shows the dollar value of combined tax preferences and adjustments that either a married-filing-jointly or a single taxpayer may have before having to pay the AMT. This graph assumes the taxpayer claims only personal exemptions (two for married filing jointly Married Filing Jointly A filing status for married couples that have wed before the end of the tax year. They can record their respective incomes, exemptions and deductions on the same tax return. Married filing jointly is best if only one spouse has a significant income. , and one for single), with no dependency exemptions. Example 1. John and Mary Mary, the mother of Jesus Mary, in the Bible, mother of Jesus. Christian tradition reckons her the principal saint, naming her variously the Blessed Virgin Mary, Our Lady, and Mother of God (Gr., theotokos). Her name is the Hebrew Miriam. have taxable income of $100,000 and claim two personal exemptions. Exhibit 3 indicates that this couple may have combined preferences and adjustments of $25,667 above the two personal exemptions they already claim. This can be confirmed by comparing the regular tax liability on $100,000 ($6,457.50 + .28 x ($100,000 - $43,050) = $22,403.50) to the tentative AMT liability (.26 x [$100,000 - $45,000 + $25,667 + (2 x $2,750)] = $22,403.42). There is a slight difference in the break-even point, due to rounding. Although it may seem that taxpayers with income of $100,000 are unlikely AMT candidates, these calculations indicate that once John and Mary exceed $25,667 in preferences and adjustments they will have to pay the AMT. [EXHIBIT 3 ILLUSTRATION OMITTED] Example 2. Assume John and Mary have four children. They own a home, on which they pay home mortgage interest of $5,400. The couple live in New York New York, state, United States New York, Middle Atlantic state of the United States. It is bordered by Vermont, Massachusetts, Connecticut, and the Atlantic Ocean (E), New Jersey and Pennsylvania (S), Lakes Erie and Ontario and the Canadian province of , a state with high income and real property taxes, resulting in state and local tax deductions Tax deduction An expense that a taxpayer is allowed to deduct from taxable income. tax deduction See deduction. of $12,000. They also have miscellaneous itemized deductions subject to the 2% floor of $5,000. State and local taxes, most miscellaneous itemized deductions and dependency exemptions are AMT adjustments. John and Mary would have combined adjustments of $12,000 + $5,000 + (4 x $2,750) = $28,000 above the two personal exemptions they already claim. Since their adjustments exceed the AMT break-even point, they would be subject to the AMT. Effectively, $2,333 ($28,000 - $25,667) of their deductions would be permanently disallowed. The AMT can even ensnare taxpayers with modest taxable incomes and relatively simple tax situations. Exhibit 3 indicates that taxpayers with taxable incomes ranging from $32,696 to $99,999 have break-even points that are even lower than those of taxpayers with $100,000 of taxable income. The lowest break-even point occurs when the 28% marginal tax rate Marginal Tax Rate The amount of tax paid on an additional dollar of income. As income rises, so does the tax rate. Notes: Many believe this discourages business investment because you are taking away the incentive to work harder. begins. Example 3. Laurie Laurie long in love with Jo March, he begs her to marry him and is rejected. [Am. Lit.: Louisa May Alcott Little Women] See : Love, Spurned and Larry have $43,050 of taxable income. They do not itemize To individually state each item or article. Frequently used in tax accounting, an itemized account or claim separately lists amounts that add up to the final sum of the total account on claim. deductions but instead claim the standard deduction for married couples filing jointly, $7,200. Exhibit 3 reveals their breakeven breakeven 1. The level of output or sales necessary to cover fixed expenses. Companies in industries that have high fixed costs and, consequently, high breakevens, such as automobile and steel manufacturing, are likely to exhibit large fluctuations point, $21,287. If the couple have six dependents and claim the standard deduction, they will have combined adjustments and preferences of $23,700 ($7,200 + [6 x $2,750]). They will be subject to the AMT and effectively permanently lose $2,413 ($23,700 - $21,287) of their dependency deductions because the AMT does not permit personal or dependency exemptions. FUTURE AMT ISSUES CPAs will have to face a number of other AMT issues in planning for their clients. Tax bracket Tax Bracket The rate at which an individual is taxed due to a particular income level. Notes: Each income class is taxed at a different level. Generally, the more you make the more you are taxed. and exemption creep. One of the reasons the AMT has become an issue for more taxpayers is that tax rates and exemptions for the BIT are indexed for inflation, but the AMT exemption is not. In addition, the AMT tax rate has increased over time. For example, in 1986 it was 21%; now it varies from 26% to 28%, depending on the size of the AMT base. The graph in exhibit 3 gives some insight into these issues. The break-even points do not begin to rise at meaningful rates until regular taxable income is taxed at the highest marginal tax rates of 36% and 39.6%. The break-even point steadily declines over the lowest taxable income range, which is taxed at 15%. When the marginal BIT rate increases to 28%, the break-even point in general rises very slowly. Thus, married taxpayers with $150,000 in taxable income do not have a substantially larger break-even point than those with $75,000 in taxable income. Each time the RIT brackets brackets: see punctuation. are indexed for inflation, it effectively widens the "plateau plateau, elevated, level or nearly level portion of the earth's surface, larger in summit area than a mountain and bounded on at least one side by steep slopes, occurring on land or in oceans. " for middle-income taxpayers. In addition, the combination of not indexing the AMT exemption but indexing the BIT rates and exemptions continues to lower the break-even point for middle-income taxpayers. Indexing the BIT personal and dependency exemptions also erodes the available remaining adjustments and preferences that a taxpayer may have before exceeding the break-even point and having to pay AMT. Example 4. Tom and Teresa have four children and $60,000 of taxable income. Their current break-even point is $22,590 in either preferences or adjustments. The four children consume $11,000 (4 x $2,750) of these adjustments. As a result, the couple have $11,590 remaining for other adjustments or preferences before having to pay the AMT. Assume the cumulative inflation rate over four years is 12%. This will affect the BIT brackets and exemptions. Changes in these brackets would cause the couple's break-even point to drop to $19,307. The exemptions--indexed for inflation--would increase to approximately $3,100 each. These exemptions would consume 4 x $3,100, or $12,400, of the available adjustments and preferences, leaving only $6,907. If Tom and Teresa were to use a standard deduction instead of itemizing, they would be subject to AMT because the deduction deduction, in logic, form of inference such that the conclusion must be true if the premises are true. For example, if we know that all men have two legs and that John is a man, it is then logical to deduce that John has two legs. would exceed the remaining adjustments and preferences. This example shows how even relatively small inflation adjustments work both to lower the break-even point and shrink shrink Vox populi noun A psychiatrist the available remaining adjustments and preferences, thereby steadily increasing the number of people subject to the AMT. An additional consideration is that as income levels rise taxpayers are more likely to own homes subject to property taxes and are more likely to pay state and local income taxes at deductible That which may be taken away or subtracted. In taxation, an item that may be subtracted from gross income or adjusted gross income in determining taxable income (e.g., interest expenses, charitable contributions, certain taxes). levels. Exhibit 3 indicates that the AMT preference and adjustment break-even point does not rise very much from taxable income levels of $50,000 to about $150,000. The problem becomes even more serious for taxpayers with dependency exemptions. Since these exemptions are indexed over time, the remaining cushion Cushion In the context of project financing, the extra amount of net cash flow remaining after expected debt service. cushion See call protection. for state and local taxes diminishes. Tax credits. The AMT even has the potential to affect clients who actually do not have to pay it. In general, tax credits may be used only to the extent that the RIT exceeds the tentative AMT--whether or not a taxpayer pays the AMT. There are a few exceptions, however. Taxpayers can use foreign tax credits to offset 90% of their tentative tax liability. As noted earlier, the Omnibus Consolidated Emergency Supplemental Appropriations Act offered a short-term waiver for 1998 by allowing taxpayers to use personal credits such as the child care and the new education credits to offset a tentative AMT liability. Example 5. Bob and Barbara are married and have four children. They have taxable income of $50,000 and claim the standard deduction. Bob and Barbara are also eligible for HOPE scholarship credits The Hope Scholarship Credit, provided by 26 U.S.C. 25A(b), is available to taxpayers who have incurred expenses related to the first two years of postsecondary education. For this credit to be claimed by a taxpayer, the student must attend school on at least a part-time basis. of $1,500. Their RIT liability before credits is $8,404.50. The tentative AMT is $7,462 (.26 x [$50,000 - $45,000 + $7,200 + $16,500]). Since the tentative AMT is lower than the RIT, they do not have to pay the AMT. In 1998 Bob and Barbara could have reduced their tax liability by their full personal credits of $1,500 (even though it would have resulted in a tax liability below the AMT). Without the special waiver, however, they would have been able to use only $942.50 ($8,404.50 - $7,462.00) of their HOPE scholarship The HOPE Scholarship, created in 1993 by the state of Georgia legislature, is a university scholarship program that has been adopted by several other states. HOPE (a reverse acronym for "helping outstanding pupils educationally") is funded entirely by the revenue from the Georgia credit-essentially lowering their tax liability to the point where the RIT equals the AMT. This limit on the use of tax credits applies to all taxpayers and will apply in the future if Congress does not extend the waiver. Although the limitations apply to business credits, a taxpayer can carry those credits back and forward to other tax years. Personal credits are permanently lost if they are not used. The limitations have increasing importance because they put at risk the new personal credits such as the child, lifetime learning and HOPE scholarship credits enacted with the Taxpayer Relief Act of 1997. The Joint Committee on Taxation estimates that waiving the limit on personal credits cost the Treasury $474 million in tax revenue for 1998 alone. Many taxpayers will be affected in the future should Congress not extend the waiver beyond 1998. As a result, the AICPA AMT proposal advocates that Congress examine not only the potential revenue impact of any new legislation but also the number of taxpayers affected by the interaction between the newly available personal credits and the AMT. AMT TAX PLANNING Tax planning in the presence of the AMT becomes more complex. Under most circumstances CIRCUMSTANCES, evidence. The particulars which accompany a fact. 2. The facts proved are either possible or impossible, ordinary and probable, or extraordinary and improbable, recent or ancient; they may have happened near us, or afar off; they are public or , taxpayers prefer a tax deduction this year to one next year. The AMT, however, can catch people off guard, such as those who accelerate state and local taxes or miscellaneous itemized deductions. If these deductions are large enough, they can trigger the AMT and cause personal deductions to be permanently lost. Example 6. Debra and Donald have $152,000 of taxable income and three dependent children. Debra has $6,000 of unreimbursed business expenses after considering the 2% miscellaneous itemized deduction floor. They have paid $12,000 of state and local taxes during the year and are considering paying an additional $2,000 toward their state tax liability in December. Accelerating this payment would lower their federal taxable income to $150,000. Exhibit 3 shows that the break-even point for $150,000 of taxable income is $26,753. Debra and Donald's adjustments and preferences are currently $26,250 ($6,000 + $12,000 + [3 X 2,750]). If they accelerate their state tax payment, their adjustments and preferences would increase to $28,250--exceeding the break-even point. They would permanently lose the $1,497 excess ($28,250 - $26,753) over the break-even point. CPAs need to take extra care about advising clients to accelerate certain deductions into the current tax year. If a client is close to his or her adjustment and preference break-even point, accelerating a deduction that is an AMT preference or adjustment may not result in the anticipated reduction of tax liability. A deduction of a personal nature, such as state and local taxes or miscellaneous itemized deduction, may cause clients to lose part of their deduction permanently. To be safe, CPAs should make both regular and AMT computations before recommending that deductions be accelerated. AN EXPANDING TRAP Unless Congress makes a major legislative correction, the number of taxpayers subject to the AMT will increase substantially over the next several years. Taxpayers with a large number of personal exemptions, high miscellaneous itemized deductions or those living in high-tax states are particularly vulnerable, and inflation adjustments will only exacerbate the trend in the coming years. Unless Congress changes the law, many taxpayers not subject to the AMT will find their personal tax credits unusable because of limitations resulting from AMT calculations. The AICPA AMT proposal offers several suggestions for Congress to consider. Without major legislation, the AMT is an expanding trap waiting to ensnare far more--and poorer--taxpayers than it was intended to when it was enacted. Middle-class Muddle Muddle - Original name of MDL. In 1997 taxpayers with adjusted gross income of less than $200,000 represented 68% of the tax returns showing AMT and paid 28% of the AMT. By 2007 this group will fine 83% of the AMT returns and pay 50% of the tax. Source: Robert Harvey and Jerry Templaski; National Tax Journal, September 1997. AICPA Proposals on AMT In testimony before Congress, the AICPA has proposed several changes to the alternative minimum tax (AMT). The changes would * Allow certain regular tax credits against the AMT permanently. * Increase or index the AMT brackets and exemption amounts. * Eliminate itemized deductions and the personal exemption as adjustments to regular taxable income in arriving at alternative minimum taxable income. * Eliminate many of the AMT preferences by reducing for all taxpayers the regular tax benefits of those preferences. * Provide an exemption from AMT for low- and middle-income taxpayers with adjusted gross income of less than $100,000. * Consider the impact on AMT of all future tax legislation. Given the increased complexity, compliance problems and a perceived lack of fairness, the AICPA also recommended that Congress consider eliminating the individual AMT entirely. BETH B. KERN Kern, river, 155 mi (249 km) long, rising in the S Sierra Nevada Mts., E Calif., and flowing south, then southwest to a reservoir in the extreme southern part of the San Joaquin valley. The river has Isabella Dam as its chief facility. , CPA (Computer Press Association, Landing, NJ) An earlier membership organization founded in 1983 that promoted excellence in computer journalism. Its annual awards honored outstanding examples in print, broadcast and electronic media. The CPA disbanded in 2000. , PhD, is assistant professor of business and economics at Indiana University Indiana University, main campus at Bloomington; state supported; coeducational; chartered 1820 as a seminary, opened 1824. It became a college in 1828 and a university in 1838. The medical center (run jointly with Purdue Univ. in South Bend South Bend, city (1990 pop. 105,511), seat of St. Joseph co., N Ind., on the great south bend of the St. Joseph River, in a farming and mint-growing region; inc. as a city 1865. . Her e-mail address See Internet address. e-mail address - electronic mail address is bkern@iusb.edu.3 |
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