The Alternative Minimum Tax (AMT) is a separate tax calculation included in Form 990-T for certain exempt organizations. It is an additional tax that may apply if the organization has certain tax-exempt income and deductions that reduce their taxable income below a minimum amount. Part II, Section 5 of Form 990-T is used to calculate and report the AMT. The AMT is required to be computed if the organization's taxable income (as calculated under regular tax rules) is more than the exemption amount for the organization's tax year.