AMT Depreciation detail reports the same method as regular tax depreciation
Describes why the AMT depreciation detail schedule may show the regular tax method (200DB) instead of the expected AMT method (150DB).
Sometimes the AMT schedule shows 200DB instead of the expected 150DB. This happens when 200DB is used for regular tax depreciation on that asset.
Special depreciation was likely claimed in the first year the asset was placed in service. When the AMT basis matches the regular tax basis, no separate AMT method is needed. Form 4626 and Form 6251 instructions confirm this rule. The special depreciation allowance is fully deductible for AMT purposes. No adjustment is required for the asset's remaining basis as a result.
