Avoid AMT on transfer of IRA to Roth

Do you mean a CONVERSION of an IRA to a ROTH ?  

If you convert a Traditional IRA to a Roth then unless you have an after-tax basis it will be taxed as ordinary income and add to your AGI which in turn affects the AMT.  (Basis is non-deducible contributions reported on a prior 8606 form.)

To avoid AMT, convert a lesser amount to a Roth,

You can do another conversion in January.

---

@fanfare wrote:

To avoid AMT, convert a lesser amount to a Roth,

You can do another conversion in January.

---

Good advice.