This provision expired in 2012.
Of interest primarily to certain people who exercise incentive stock options, Congress provided a more generous version of the AMT credit, called the refundable AMT credit, for tax years 2007 through 2012. This provision expired long ago and seems unlikely to be revived, so we no longer provide coverage. Note, however, that if Congress ever finally repeals the individual alternative minimum tax, it’s possible, perhaps even likely, that taxpayers with unused AMT credit will obtain a refund at that time.