Why is form 8582 AMT not filed if I'm subject to AMT?

[leeloo]

Please see this answer from DeanM15

The Alternative Minimum Tax is a separate taxation system that runs in parallel to the regular taxation system. The software runs both systems and will choose the system that taxes you the most (as the IRS requires it to do).

If you are subject to the AMT, you will see Form 6251, Alternative Minimum Tax—Individuals, in your return and an amount on Line 1, Schedule 2 of your 2019 Form 1040 which represents the difference between the two taxing systems.

In general, the AMT expands the amount of income that is taxed by adding items that are tax-free in the regular tax system. It also disallows many deductions under the regular tax system. It then applies a lower rate to the expanded taxable income. You can find out more about the AMT here.  

[LXXVII]

@leeloo right, I'm subject to AMT and TT recognizes that, but for some reason 8582 AMT states "Keep for your records" and is not included as a required form when I print the return.

[leeloo]

It's not the program. This is how the IRS wants it. You do not send in Form 8252 AMT.

[LXXVII]

@leeloo So you're saying that while two calculations of form 8582 are maintained, one for regular tax purposes and one for AMT, the IRS does not want the version being used to calculate taxable income? Again, I'm subject to AMT.

[leeloo]

AMT is calculated on Form 6251. 

Gains and losses from passive activities must be recalculated using the AMT rules. This is done on a separate Form 8582 (Passive Activity Loss Limitations). The difference between the amount allowed for regular tax and AMT purposes goes on line 18.

Note: The instructions to Form 6251 state that the AMT Form 8582 is not to be filed.

https://www.wkblaw.com/wp-content/uploads/Alternative-Minimum-Tax-of-Individuals-table.pdf

[LXXVII]

Thanks. I see that form 6251 shows the AMT adjustments for form 8582.