For most taxpayers, the capital loss carryover amounts will be the same for AMT as they are for regular income tax. Thus, no adjustment needs to be made and you can leave the amount as is.
You might have to make an adjustment for AMT purposes if you had purchased stock through an Incentive Stock Offering (ISO). In an ISO, the AMT measures cost basis by adding the exercise price paid plus the fair market value of the shares. For regular income tax, the stock basis in an ISO is the price the taxpayer paid for the shares. Because the AMT calculates basis differently for an ISO, when comparing this calculation with the way the regular income tax calculates basis in an ISO, there could be a difference in stock basis, which in turn could result in a change in the amount of capital loss carryover.
How did you purchase your stock that resulted in capital loss? If you bought your stock in the public markets, there is probably no adjustment that needs to be made. If purchased through an ISO, or some other non-traditional way, follow-up with that additional information.
@jlh23
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