Publication 225 |
2000 Tax Year |
Records You Must Keep
Because of AMT adjustments, you may have a different AMT basis in
certain property or activities. Because your AMT basis may affect the
computation of AMT in future tax years, you may need to figure the
adjustments that affect basis, even though you do not owe AMT this
year. You should keep a separate record of your AMT adjusted basis,
including an AMT depreciation schedule.
Carrybacks and carryovers of certain deductions and credits may
have to be refigured for AMT purposes. You should keep a separate
record of these AMT carrybacks and carryovers to assist you in
preparing your return in other years.
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