Are you seeing the calculation of the Alternate Minimum Tax (AMT) on form 6251? See Part II line 9 on IRS form 6251.
AMT is calculated on many tax returns but it only is assessed when the AMT exceeds the regular tax calculation.
If you do pay the higher, AMT tax, you will see the figure on Part I line 1 of Schedule 2 of the 1040.
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