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6251 AMT Adjustments for intangible drilling costs not flowing to line 2t from Partnership line 13j
Intangible drilling costs from line 13j on screen 20.1 should be flowing to the 6251 line 2t. Per the F1 help statement for Partnership screen 20.1 line 13j "If these expenses are deducted in full in the current year, they are treated as an adjustment or tax preference item for alternative minimum tax. Generally section 59(e)(2) allows the partner to amortize the expense over a number of years to avoid the Alternative minimum tax adjustment."
The only way to get the amt to 6251 line 13j is from screen 40 Intangible Drilling Costs [A].
