Business & farm
On the Asset Entry Worksheet, the Special Depreciation Allowance line should reflect the allowance taken under Regular Tax and under AMT (Alternative Minimum Tax) in the year you started using the asset.
The value for Regular Tax can be found on Form 4562 Depreciation and Amortization Report in the Special Depreciation Allowance column for that asset. There is a similar report for AMT (Alternative Minimum Tax Depreciation Report).
Screenshot attached.
