Alternative Minimum Tax, also known as AMT, is only assessed if it exceeds your regular taxable income calculation. It would be included in your overall tax due and reflected on your Schedule 2 Form on line 1. This amount flows into your 1040 Form line 23.
Please see the link below for more details on how AMT is calculated, the exemption amounts, and details on why you would be assessed with AMT. If you don't meet the requirements, you will not have any AMT calculated on your income tax return.
What is AMT
Why am I getting AMT
AMT Exemption amount
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