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I'm being asked the same question. I did not have a federal form 6251 in 2019. I also didn't file a M1MT form or have to pay MN alternative minimum taxes last year.
If you do not have Form 6251, Alternative Minimum Tax, then you would answer yes to those lines being blank when prompted on your Minnesota return.
The Minnesota Department of Revenue determines if you owe AMT by comparing your “regular income” (normal tax calculation) to your “AMT income” (normal tax calculation with certain deductions added back). Minnesota compares your tax on your regular income and AMT income using Schedule M1MT, Alternative Minimum Tax. You must pay whichever tax amount is higher. In your case, you have no AMT and the normal tax calculation should be applied.
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