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AMT is calculated on Form 6251. 

 

Gains and losses from passive activities must be recalculated using the AMT rules. This is done on a separate Form 8582 (Passive Activity Loss Limitations). The difference between the amount allowed for regular tax and AMT purposes goes on line 18.


Note: The instructions to Form 6251 state that the AMT Form 8582 is not to be filed.

 

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