I'm not subject to AMT so the instructions says not to file form 6251.
I want to carryover AMT FTC, so I assume I need to file AMT 1116
However, instructions for AMT FTC says to attach AMT 1116 behind 6251.
So should 1:
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No, you would not need to file a 6251 unless you need to pay alternative minimum tax for this year. if you are concerned about having a record of your AMT 1116 carryover, this is reported on 1116 Comp worksheet which is a form in your return that is reported to the IRS.
AMT 1116 only appears in your return if you need to pay AMT this year. If that is the case, then it would need to be attached to the 6251.
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