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2025›Instructions for Form 4562›General Instructions

Alternative Minimum Tax (AMT)

2025 Inst 4562 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

Depreciation may be an adjustment for the AMT. However, no adjustment applies in several instances. See Form 6251, Alternative Minimum Tax—Individuals; Schedule I (Form 1041), Alternative Minimum Tax—Estates and Trusts; and the related instructions.

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