The AMT basis is generally the same amount as regular basis, unless you are subject to AMT tax.  The cost basis of a house includes your cost, value of improvements, sales expenses, etc. 

A business vehicle's cost basis would be your cost, less depreciation taken. 

Here's more info:

https://ttlc.intuit.com/replies/6658068.

Edited 4/9/18 6:53 PM

How would the AMT adjusted basis be differ if you are subjected to AMT tax?

Adjusted basis would be the same for AMT as well as regular basis. 

Base on the original reply, it says that it will be the same unless you are subjected to AMT tax.  So I’m still not clear. Thank you 

Generally if your issue is involving like-kind property between two personal residences, the basis is the same for both properties. If involving rental property, the depreciation may be adjusted differently between AMT and regular tax purposes. For AMT purposes, you generally must depreciate (deduct) business assets over a longer period of time than you can for regular tax purposes. This creates a difference between regular tax depreciation and AMT depreciation.

Can anyone explain this further?

-What is the AMT tax? 

-How do I know if I am eligible or if it applies to me? 

-How do I adjust the "AMT Adjusted basis of like-kind property you gave up" if I am in fact subject to this AMT tax 

Review your PDF copy of the prior year return ... you should have 2 depreciation worksheets ... one for reg depreciation and the other for AMT purposes.  The info you need is right on those forms ... no need to dig further.