If you’re required to file Form 4626, Alternative Minimum Tax—Corporations, and are a partner in a partnership (or if you’re a partnership that has as a direct or indirect partner that is an entity that must file such form and you’re a partner in a lower-tier partnership), and you can’t determine your distributive share of the partnership’s (including a lower-tier partnership’s) adjusted financial statement income (AFSI) without receiving certain information from the partnership, you must request in writing such information from the partnership and maintain a copy of the request and information received in your books and records.
