FTC and AMT

It seems on 2021 while doing FTC section, I selected the non-simplified method to compute 1116 form for AMT.

 

For 2021, 6251 says

'Is the first tax year since the foreign tax credit was claimed, was the Simplified AMT  Foreign Tax Credit Limitation Elected?'

    'This is the first year': not-checked, 'No': checked

'Elect to use the Simplified AMT Foreign Tax Credit'

    'No': checked

 

For 2022 and 2023, 6251 says

'Is the first tax year since the foreign tax credit was claimed, was the Simplified AMT  Foreign Tax Credit Limitation Elected?'

    'This is the first year': not-checked, 'Yes': checked

'Elect to use the Simplified AMT Foreign Tax Credit'

    'Yes': checked

 

 

6251 shows only when I'm in the form view. It doesn't show in my full records returns print out. Because I was not hit by AMT.

 

I think by mistake on 2021 I selected the non-simplified method. Other years I selected the simplified method.

 

First minor question is why it's 'This the first year' not checked in 2021? Interview process  did not ask for it. And those fields are not part of the official 6251. Is there a purpose for this field.

 

Second question is more important. Even if was not hit by AMT, 1116 for AMT appears on 2022 return (only in the forms view) and FTC carryover for AMT appears as well (also in the printout). So I guess if I ever get hit by AMT and need to use FTC, I'll use those FTC carryover for AMT

 

Isn't that wrong? If I didn't hit AMT in 2022, why should it matter my non-simplified method for FTC for AMT?

 

 

 

 

But I was not hit my AMT.