Curious when the AMT kicks in.

[BTDretire]

For 2016, I had $105k net income, about $75k wages and $30k int/dividends.
We are self emplyed, have two kids in college, and take all the deferred we can without a 401k.
 Federal tax last year was $870.00.
 I have an accountant do my taxes so I don't keep track of AMT, but curious why a minimum tax would not have affected me.
 I'll add, I had a $3k loss write off, a $3k college Credit, two SEP/IRAs, and an HSA,  I don't know how
the deductions figure into the AMT.
 Also just preparing for next year, as the ids won't be deductions.

[MDM]

... curious why a minimum tax would not have affected me.

The only way to know is to examine the details of Form 6251.

One can use commercial tax software, or you might be able to use either the 2017 or 2018 versions of the Case Study Spreadsheet accessible from that specific post.