Tax Drill - Calculating AMTI Complete the following statements regarding AMT adjustments. If the regular tax deduction is greater than the AMT deduction the result is a AMT adjustment and if the regular tax deduction is less than the AMT deduction the result is a AMT adjustment. The direction of an adjustment attributable to a revenue (or income) item can be determined as follows: if regular tax income is greater than AMT income the result is a AMT adjustment and if regular tax income is less than AMT income the result is a AMT adjustment. positive negative