Line 13l – Related adjustments

If you have an entry on one of the following lines:

Line 7 (if you deducted investment interest on federal Schedule E)

Line 8 through line 11

Line 13a through line 13k

Refigure the following items. These items are limited based on income (other than a limit based on federal AGI or federal modified AGI) using your AMT income:

IRC Section 179 expense.

Taxable IRA distribution (if prior year IRA deductions were different for AMT and regular tax).

Expenses for business or rental use of your home.

Conservation expenses.

Self-employed health insurance deduction.

Keogh retirement plan or self-employed SEP or SIMPLE deduction.

IRA deductions affected by the earned income limitation of IRC Section 219(b)(1)(B).

Figure the difference between AMT and regular tax amount for each item. Combine the amounts for all your related adjustments and enter the total on line 13l. Keep a copy of all computations for your records, including any AMT carryover and basis amounts.