Business Use Accumulated AMT
If the business use of an asset has not been 100 percent throughout the life of the asset this box may be used to enter the net business use accumulated AMT depreciation. Do not include the business portion of any bonus depreciation taken in the prior year.
If the automatic sale feature is used with this asset, this entry will be used for the calculation of total AMT depreciation rather than the gross accumulated AMT depreciation amount entered on
See Also