True/False

1. The due date for Form 1040 is generally the 15th day of the 3rd month after the end of their tax year.

2. In general, spouses who file separate returns for a given year may elect to change to a joint return by filing an amended joint return but taxpayers may not change from a joint return to separate returns after the due date for the return.

3. The present AMT system operates as a separate tax system, parallel to the regular income tax system.

4. A taxpayer taking the standard deduction will have no adjustments when calculating the AMT.

5. Most taxpayers will not have AMT tax preference items.

6. All regular tax itemized deductions are allowed for AMT purposes.