AMT Credit for Prior Year -- Form 8801 in header of articles
AMT Credit for Prior Year -- Form 8801
The Alternative Minimum Tax (AMT) credit lets you get back money you paid as an AMT in a prior year. You can only claim this credit in a year when you don't have to pay AMT. You can't use the credit to reduce your AMT liability in the future. However, you can carry forward any unused portion of the credit to future years.
Use Form 8801: Credit for Prior Year Minimum Tax for these purposes:
To figure the AMT credit
To figure the amount you can carry forward to future years
If you had an AMT liability for something other than an exclusionary item