Notice 2023-80, 2023-52 I.R.B. 1583, available at

IRS.gov/irb/2023-52_IRB#NOT-2023-80 .

Alternative minimum tax (AMT). In addition to your regular income tax, you may be liable for the AMT. A foreign tax credit may be allowed in figuring this tax. See the Instructions for Form 6251, Alternative Minimum Tax—Individuals, or the Instructions for Schedule I (Form 1041), Alternative Minimum Tax—Estates and Trusts, for a discussion of the AMT foreign tax credit.