Working on my first 1041 in 25 years.  I have no alternative min. tax on the 1041 but the software is putting an amount on line 12 of the K-1 with an A. On the schedule I the return shows on line 27 $371.00 but because it is less than $25,400 there is no alternative min. tax due.  Should the beneficiaries be charge the alternative min. tax?