The partnership will furnish to a partner, upon request, any information needed to figure their corporate alternative minimum tax (CAMT). For partnerships subject to BBA, if the requested information isn’t furnished by the date on which the partnership is required to furnish information under section 6031(b), see section 6227 and the Instructions for Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR), for electronic filers; and the Instructions for Form 1065-X, Amended Return or Administrative Adjustment Request (AAR) for paper filers. For partnerships that have made a valid election out of BBA, if the requested information isn’t furnished by the date on which the partnership is required to furnish information under section 6031(b), see the Instructions for Form 1065 on filing an amended return.
