B. Who Must File

Complete Schedule P (540) to see if AMT applies to you. Attach it to Form 540 only if any one of the following apply:

You owe AMT.

You have more than two credits.

You have credits that are reported in Part III, Section A1, Section A2, or Section C. See the Credit Table for a list of credits.

The total of Part I, line 7 through line 13 is negative and you would be liable for AMT without taking those lines into account.

Schedule P (540), Part I, line 21, is more than Part II, line 22, and you have one or more adjustments on Part I, line 4 or line 7 through line 13l.