The 2007 Fed Depreciation Schedule from the original tax return has "Grand total depreciation" as $1341 which is the same amt I came up with when I transferred the original 2006 over to 2007 BUT on 2007 Sch C ln 13 (depreciation) it displays $1225. No assets were placed in service in 2007 nor were any disposed of. The $122 is the Post 1986 Depr ADL (my AMT depr sch matches original) and $1341 - $122 = $1225. Now correct me if I am wrong but wouldnt form 6251 have generated therefore reducing the $1341 by $122? But on this tax return it did not generate maybe due to the $47K AGI for MFJ.