AMT Adjustment for Excess Business Interest

If you're subject to the Alternative Minimum Tax (AMT), you may need to enter an amount here. To determine if you have an AMT adjustment for excess business interest, complete Form 8990  twice, first using amounts adjusted for the AMT, then with regular tax. Subtract the AMT Form 8990, Line 30 from the regular tax Form 8990, Line 30. The difference is your AMT adjustment.