! in connection with an activity in which you materially

CAUTION participated under the passive activity rules or for

costs for which you elected the optional 10-year write-off for research and experimental costs under section 59(e) for regular tax purposes.

Research and experimental costs deducted under section 174(a) or section 174A(a) for regular tax purposes generally must be amortized for AMT purposes over 10 years beginning with the year the costs were paid or incurred.

Enter the difference between the amount allowed for AMT purposes and the amount allowed for regular tax purposes. If the amount for AMT purposes exceeds the amount allowed for regular tax purposes, enter the difference as a negative amount.

If you had a loss on property for which research and experimental costs haven’t been fully amortized for the AMT, the AMT deduction is the smaller of (a) the loss allowable for the costs had they remained capitalized or (b) the remaining costs to be amortized for the AMT.

Line 2s—Installment Sales The installment method doesn’t apply for the AMT to any nondealer disposition of property after August 16, 1986, but before January 1, 1987, if an installment obligation to which the proportionate disallowance rule applied arose from the disposition. Enter the amount of installment sale income reported for the regular tax as a negative amount on line 2s.

Line 2t—Intangible Drilling Costs (IDCs)