Box A
Did you complete federal Schedule C, D, E, or F and claim or receive any of the following ( Note : If your business gross receipts are less than $1,000,000 from all trades or businesses, you do not have to report alternative minimum tax (AMT). For more information, see line 61 instructions.):
Accelerated depreciation in excess of straight-line
Intangible drilling costs
Depletion
Circulation expenditures
Research and experimental expenditures
Mining exploration/development costs
Amortization of pollution control facilities
Income/loss from tax shelter farm activities
Income/loss from passive activities
Income from long-term contracts using the percentage of completion method
Pass-through AMT adjustment from an estate or trust reported on Schedule K-1 (541), Beneficiary’s Share of Income, Deductions, Credits, etc.