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Form 8801-Minimum Tax Credit review

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    Form 8801-Minimum Tax Credit review

    Just wanted to establish a couple of things to see if my thought process is correct.

    Minimum tax is generated by the AMT exclusion and other items. Form 6251 listings.

    The only way to get a refund from the Minimum Tax is to have a situation whereby the regular tax is MORE than the AMT.

    For 2011, the only Minimum tax credit carryforward that could be refunded must be from 2007 or prior.

    One item that can make a AMT adjustment in the right direction is to sell ISO stock that there in previous years caused a large preference item. When the stock is sold the gain for AMT could be substantially different from the Schedule D gain.

    Anyone have any thoughts on this?
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