CCH Axcess Tax

Code to Suppress AMT Adjustment

AMT adjustments are not calculated on assets for which the bonus depreciation deduction in claimed. This exemption does not apply to property for which an election out of bonus depreciation is made and an AMT adjustment is calculated.

If "1" is entered, an AMT adjustment will not be calculated for prior year assets placed in service after 12/31/15 that elected out of bonus depreciation and that would otherwise qualify for bonus depreciation.

Note: An AMT adjustment will not be calculated for current year assets that:


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