OK, I admit I'm being lazy, but could someone briefly summarize for me what triggers the AMT? I thought it was things like passive income and tax shelters, so I've never worried about it. Is it the total amount of itemized deductions that is relevant? or what?

Please complete the following: "You should consider whether you might have to pay the AMT if __________________________".

I'll look it up on TurboTax tonight, but if someone has a good brief answer (hahaha - from the tax code!!!!), that'd be great for a lazy person like me (and all the other lazy souls out there who are now wondering, geez, will *I* have to pay the AMT because I bought a hybrid?).