Deductions & credits

No, not at all.

Alternative Minimum Tax calculations don’t come into play very often with this credit.  

The IRS has a specific order in which credits are to be applied to offset tax.  This is the much more likely scenario you’d encounter.

Credits are applied to tax in this order before getting to the credit on Form 8911:

1. Foreign Tax Credit (Form 1116)

2. Nonrefundable child tax credit or credit for other dependents from Schedule 8812

3. Credit for child and dependent care expenses from Form 2441

4. Education credits from Form 8863, line 19

5. Retirement savings contributions credit. Attach Form 8880 

6. Residential energy credits. Attach Form 5695 and, 

7. Total other nonrefundable credits, reduced by any general business credit reported on Schedule 3, line 6a, any credit for prior year minimum tax reported on Schedule 3, line 6b, or any credit to holders of tax credit bonds reported on Schedule 3, line 6k). 

If your taxes are completely offset at this point, you have no tax for this credit to offset.  See Instructions for Form 8911 (Rev. January 2022) for more information.

@EHARNISH