Most people know when they are affected by AMT. You are correct that if you have not been affected, you would have no idea what it is.
From the beginning. First understand what AMT is.
Topic No. 556 Alternative Minimum Tax - IRS
The alternative minimum tax (AMT) applies to taxpayers with high economic income by setting a limit on those benefits.
More In Help · How Is The Amt Calculated? · Am I Subject To The Amt?
The program asks everyone about AMT because you may have had high income one year and been subject to AMT. If you have never been subject to AMT, screens can either be left blank or match the screen for those without AMT.
For example, the sch D above. The program asks the standard information and then asks again to correct for those who have been limited in that area due to AMT.
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