AMT Depreciation Adjustments
If an accelerated depreciation method is used, a taxpayer may be subject to an alternative minimum tax (AMT) depreciation adjustment.
AMT adjustment required
Depreciation must be recomputed for purposes of the AMT for the following property.
• Property placed in service after 1998 that is depreciated for regular tax purposes using the 200DB method, except for qualified property eligible for the special depreciation allowance.
• Section 1250 property placed in service after 1998 that is not depreciated for regular tax using the SL method.
• Tangible property placed in service after 1986 and before 1999.
Please click here for more information. Information about these calculations starts on page 5.
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