Deductions & credits

@shareef777 see the 8911 instructions:

"Line 17 Although you may not owe alternative minimum tax (AMT), you must still figure the tentative minimum tax (TMT) to figure your credit. Complete and attach the applicable AMT form or schedule and enter the TMT on line 17."

If you do *not* pay AMT but are *close* to paying AMT, the combination of the 8936 credit and the 8911 credit can result in you getting nothing for 8911.  It is just how the credit is structured.