2023

Instructions for Form 6251

Alternative Minimum Tax—Individuals

Department of the Treasury

Internal Revenue Service

Section references are to the Internal Revenue 

Code unless otherwise noted.

General Instructions

Future Developments

For the latest information about 

developments related to Form 6251 and 

its instructions, such as legislation 

enacted after they were published, go to

IRS.gov/Form6251.

What's New

Exemption amount. The exemption 

amount on Form 6251, line 5, has 

increased to $81,300 ($126,500 if 

married filing jointly or qualifying 

surviving spouse; $63,250 if married 

filing separately).

Also, the amount used to determine 

the phaseout of your exemption has 

increased to $578,150 ($1,156,300 if 

married filing jointly or qualifying 

surviving spouse).

AMT tax brackets. For 2023, for 

non-corporate taxpayers, the 26% tax 

rate applies to the first $220,700 

($110,350 if married filing separately) of 

taxable excess (the amount on line 6). 

This change is reflected on lines 7, 18, 

and 39.

Who Must File

Attach Form 6251 to your return if any of 

the following statements are true.

1. Form 6251, line 7, is greater than 

line 10.

2. You claim any general business 

credit, and either line 6 (in Part I) of 

Form 3800 or line 25 of Form 3800 is 

more than zero.

3. You claim the qualified electric 

vehicle credit (Form 8834), the 

personal-use part of the alternative fuel 

vehicle refueling property credit (Form 

8911), or the credit for prior year 

minimum tax (Form 8801).

4. The total of Form 6251, lines 2c 

through 3, is negative and line 7 would 

be greater than line 10 if you didn’t take 

into account lines 2c through 3.

Purpose of Form

Use Form 6251 to figure the amount, if 

any, of your alternative minimum tax 

(AMT). The AMT is a separate tax that 

is imposed in addition to your regular 

tax. It applies to taxpayers who have 

certain types of income that receive 

favorable treatment, or who qualify for 

certain deductions, under the tax law. 

These tax benefits can significantly 

reduce the regular tax of some 

taxpayers with higher economic 

incomes. The AMT sets a limit on the 

amount these benefits can be used to 

reduce total tax.

Also use Form 6251 to figure your 

tentative minimum tax (Form 6251, 

line 9). You may need to know that 

amount to figure the tax liability limit on 

the credits listed under Who Must File, 

earlier.

Figuring AMT Amounts

For the AMT, certain items of income, 

deductions, etc., receive different tax 

treatment than for the regular tax. 

Therefore, you will need to figure items 

for the AMT differently from how you 

figured them for the regular tax. These 

instructions will help you figure AMT 

items by using the amount you figured 

for the regular tax and refiguring it for 

the AMT. In some cases, it is easiest to 

refigure an item for AMT by completing 

a tax form or worksheet a second time 

using additional AMT instructions. 

These instructions refer to such a form 

or worksheet as an “AMT” version. If you 

do complete an AMT version of a form 

or worksheet, don’t attach it to your tax 

return unless instructed to do so. For 

example, you may have to attach an 

AMT Form 1116, Foreign Tax Credit, to 

your return; see Line 8, later.

As you figure some deductions and 

credits for the AMT, carrybacks or 

carryforwards to other tax years may be 

different from what you figured for the 

regular tax. Examples are investment 

interest expense, a net operating loss 

(NOL), a capital loss, a passive activity 

loss, and the foreign tax credit. Your 

at-risk limits and basis amounts may 

also differ for the AMT.

Recordkeeping

You must keep records to support items 

reported on Form 6251 in case the IRS 

has questions about them. If the IRS 

examines your tax return, you may be 

asked to explain the items reported. 

Good records will help you explain any 

item and arrive at the correct AMT.

Keep records that show how you 

figured income, deductions, etc., for the 

AMT. Also keep records of any items 

that you used to figure the AMT that 

differ from what you used to figure the 

regular tax. For example, you will need 

to separately figure and track certain 

carrybacks, carryforwards, basis 

amounts, depreciation, and loss 

limitation amounts that differ between 

the AMT and the regular tax.

If you refigure an item for AMT by 

completing an AMT version of a form or 

worksheet, keep a copy of that AMT 

form or worksheet for your records.

Partners and Shareholders

If you are a partner in a partnership or a 

shareholder in an S corporation, see 

Schedule K-1 and its instructions to 

figure your adjustments or preferences 

from the partnership or S corporation to 

include on Form 6251.

Nonresident Aliens

If you are a nonresident alien and you 

disposed of U.S. real property interests 

at a gain, you must make a special 

computation. Fill in Form 6251 through 

line 6. If your net gain from the 

disposition of U.S. real property 

interests and the amount on line 4 are 

both greater than the tentative amount 

you figured for line 6, replace the 

amount on line 6 with the smaller of that 

net gain or the amount on line 4. Also 

enter “RPI” on the dotted line next to 

line 6. Otherwise, don’t change line 6.

Credit for Prior Year 

Minimum Tax

See Form 8801, Credit for Prior Year 

Minimum Tax—Individuals, Estates, and 

Trusts, if you paid AMT for 2022 or you 

had a minimum tax credit carryforward 

on your 2022 Form 8801. If you pay 

AMT for 2023, you may be able to take a 

credit on Form 8801 for 2024.

Optional Write-off for 

Certain Expenditures

There is no AMT adjustment for the 

following items if you elect for the 

Dec 20, 2023 Cat. No. 64277P
regular tax to deduct them ratably over 

the period of time shown.

• Circulation expenditures—3 years 

(section 173).

• Research and experimental 

expenditures—10 years (section 

174(a)).

• Mining exploration and development 

costs—10 years (sections 616(a) and 

617(a)).

• Intangible drilling costs—60 months 

(section 263(c)).

For information on making the 

election, see section 59(e) and 

Regulations section 1.59-1.

Specific Instructions

If you owe AMT, you may be 

able to lower your total tax 

(regular tax plus AMT) by 

claiming itemized deductions on Form 

1040 or 1040-SR, even if your total 

itemized deductions are less than the 

standard deduction. This is because the 

standard deduction isn’t allowed for the 

AMT and, if you claim the standard 

deduction on Form 1040 or 1040-SR, 

you can’t claim itemized deductions for 

the AMT.

Part I—Alternative 

Minimum Taxable Income 

(AMTI)

To avoid duplication, any 

adjustment or preference for 

line 2m or 2n or for a tax shelter 

farm activity on line 3 must not be taken 

into account in figuring the amount to 

enter for any other adjustment or 

preference.

Line 1

If Form 1040 or 1040-SR, line 15, is zero 

and includes a write-in amount (such as 

a capital construction fund deduction for 

commercial fishermen), subtract the 

write-in amount and line 14 of Form 

1040 or 1040-SR from line 11 of Form 

1040 or 1040-SR before entering the 

result on line 1.

Form 1040-NR. If you are filing Form 

1040-NR, enter the amount from Form 

1040-NR, line 15. If Form 1040-NR, 

line 15, is zero, subtract line 14 from 

line 11 of Form 1040-NR and enter the 

result. If less than zero, enter as a 

negative amount.

Line 2a—Taxes

Enter the amount of all taxes from 

Schedule A (Form 1040), line 7, except 

any generation-skipping transfer taxes 

on income distributions.

TIP

CAUTION

!

If you aren’t filing Schedule A (Form 

1040), then enter the standard 

deduction amount that you reported on 

Form 1040 or 1040-SR, line 12.

Net qualified disaster loss. If you 

filed Schedule A just to claim an 

increased standard deduction on Form 

1040 or 1040-SR due to a loss you 

suffered related to property in a federally 

declared disaster area, then enter zero 

on line 2a and go to line 2b. You will 

include the amount of the standard 

deduction (before it was increased by 

any net qualified disaster loss) on line 3.

Form 1040-NR. If you are filing Form 

1040-NR, enter the amount of all taxes 

from Schedule A (Form 1040-NR), 

line 1b, plus any foreign income taxes 

you are deducting on Schedule A 

(instead of claiming a credit on Form 

1116). Don’t include any 

generation-skipping transfer taxes on 

income distributions.

Line 2b—Refund of Taxes

Include any refund from Schedule 1 

(Form 1040), line 1, that is attributable to 

state or local income taxes. Also include 

any refunds received in 2023 and 

included in income on Schedule 1 (Form 

1040), line 8z, that are attributable to 

state or local personal property taxes or 

general sales taxes; foreign income 

taxes; or state, local, or foreign real 

property taxes. Enter the total as a 

negative amount. If you include an 

amount from Schedule 1 (Form 1040), 

line 8z, you must enter a description and 

the amount next to the entry space for 

line 2b. For example, if you include a 

refund of real property taxes, enter “real 

property” and the amount next to the 

entry space.

Line 2c—Investment Interest

If you filled out Form 4952, Investment 

Interest Expense Deduction, for your 

regular tax, you will need to fill out a 

second Form 4952 for the AMT as 

follows.

Step 1. Follow the Form 4952 

instructions for line 1, but, when 

completing line 1, also include any 

interest that would have been deductible 

if tax-exempt interest on private activity 

bonds were includible in gross income.

Step 2. Enter your AMT disallowed 

investment interest expense from 2022 

on line 2. Complete line 3.

Step 3. When completing Part II, 

refigure the following amounts, taking 

into account all adjustments and 

preferences.

• Gross income from property held for 

investment.

• Net gain from the disposition of 

property held for investment.

• Net capital gain from the disposition 

of property held for investment.

• Investment expenses.

Include on line 4a any tax-exempt 

interest income from private activity 

bonds that must be included on Form 

6251, line 2g. If you have any 

investment expenses that would have 

been deductible if the interest on the 

bonds were includible in gross income 

for the regular tax, you can use them to 

reduce the amount on line 4a or include 

them on line 5.

On line 4g, enter the smaller of:

1. The amount from line 4g of your 

regular tax Form 4952, or

2. The total of lines 4b and 4e of this 

AMT Form 4952.

Step 4. Complete Part III.

Enter on Form 6251, line 2c, the 

difference between line 8 of your AMT 

Form 4952 and line 8 of your regular tax 

Form 4952. If your AMT expense is 

greater, enter the difference as a 

negative amount.

Investment interest expense that 

isn’t an itemized deduction. If you 

didn’t itemize deductions and you had 

investment interest expense, don’t enter 

an amount on Form 6251, line 2c, 

unless you reported investment interest 

expense on Schedule E (Form 1040), 

Supplemental Income and Loss. If you 

did, follow the steps above for 

completing Form 4952. Allocate the 

investment interest expense allowed on 

line 8 of the AMT Form 4952 in the 

same way you did for the regular tax. 

Enter on Form 6251, line 2c, the 

difference between the amount allowed 

on Schedule E for the regular tax and 

the amount allowed on Schedule E for 

the AMT.

Line 2d—Depletion

Refigure your depletion deduction for 

the AMT. To do so, use only income and 

deductions allowed for the AMT when 

refiguring the limit based on taxable 

income from the property under section 

613(a) and the limit based on taxable 

income, with certain adjustments, under 

section 613A(d)(1). Also, your depletion 

deduction for mines, wells, and other 

natural deposits under section 611 is 

limited to the property's adjusted basis 

at the end of the year, as refigured for 

the AMT, unless you are an independent 

producer or royalty owner claiming 

percentage depletion for oil and gas 

wells under section 613A(c). Figure this 

limit separately for each property. When 

2 Instructions for Form 6251 (2023)
refiguring the property's adjusted basis, 

take into account any AMT adjustments 

you made this year or in previous years 

that affect basis (other than current year 

depletion).

Enter the difference between the 

regular tax and AMT deduction. If the 

AMT deduction is more than the regular 

tax deduction, enter the difference as a 

negative amount.

Line 2f—Alternative Tax Net 

Operating Loss Deduction 

(ATNOLD)

The ATNOLD is the sum of the 

alternative tax net operating loss 

(ATNOL) carrybacks and carryforwards 

to the tax year subject to the limitation 

explained later. Figure your ATNOLD as 

follows.

Your ATNOL for a loss year is the 

excess of the deductions allowed for 

figuring AMTI (excluding the ATNOLD) 

over the income included in AMTI. 

Figure this excess with the modifications 

in section 172(d), taking into account 

your AMT adjustments and preferences 

(that is, the section 172(d) modifications 

must be separately figured for the 

ATNOL). For example, the limitation of 

nonbusiness deductions to the amount 

of nonbusiness income must be 

separately figured for the ATNOL, using 

only nonbusiness income and 

deductions that are included in AMTI.

Your ATNOLD may be limited. To 

figure the ATNOLD limitation, you must 

first figure your AMTI without regard to 

the ATNOLD. To do this, first figure a 

tentative amount for line 2d by treating 

line 2f as if it were zero. Next, figure a 

tentative total of lines 1 through 3 using 

the tentative line 2d amount and treating 

line 2f as if it were zero. This is your 

AMTI figured without regard to the 

ATNOLD. Your ATNOLD is limited to 

90% of the result.

However, the 90% limit doesn’t apply 

to an ATNOL that is attributable to 

qualified disaster losses before 

December 19, 2004 (as defined in 

section 172(j)), qualified Gulf 

Opportunity Zone losses (as defined in 

section 1400N(k)(2)), qualified recovery 

assistance losses (as defined in Pub. 

4492-A, Information for Taxpayers 

Affected by the May 4, 2007, Kansas 

Storms and Tornadoes), qualified 

disaster recovery assistance losses (as 

defined in Pub. 4492-B, Information for 

Affected Taxpayers in the Midwestern 

Disaster Areas), or a 2008 or 2009 loss 

that you elected to carry back more than 

2 years under section 172(b)(1)(H). 

Therefore, if an ATNOL that is carried 

back or carried forward to the tax year is 

attributable to any of those losses, the 

ATNOLD for the tax year is limited to the 

sum of:

1. The smaller of:

a. The sum of the ATNOL 

carrybacks and carryforwards to the tax 

year attributable to NOLs other than 

those losses described in (2a) below, or

b. 90% of AMTI for the tax year 

(figured without regard to the ATNOLD); 

plus

2. The smaller of:

a. The sum of the ATNOL 

carrybacks and carryforwards to the tax 

year attributable to qualified disaster 

losses, qualified Gulf Opportunity Zone 

losses, qualified recovery assistance 

losses, qualified disaster recovery 

assistance losses, and any 2008 or 

2009 loss that you elected to carry back 

more than 2 years under section 172(b)

(1)(H), or

b. 100% of AMTI for the tax year 

(figured without regard to the ATNOLD) 

reduced by the amount determined 

under (1).

Enter on line 2f the smaller of the 

ATNOLD or the ATNOLD limitation. 

Enter it as a negative amount.

An ATNOL that arose before your 

2018 tax year may generally be carried 

back 2 years or forward up to 20 years. 

Any ATNOL arising after your 2020 tax 

year may generally be carried forward 

indefinitely. For more information about 

carryover periods and special rules for 

2018 through 2020 losses, see Pub. 

536.

The treatment of ATNOLs doesn’t 

affect your regular tax NOL. However, if 

you elected under section 172(b)(3) to 

forgo the carryback period for the 

regular tax, the election also applies for 

the AMT.

Line 2g—Interest From Private 

Activity Bonds

Enter on line 2g interest income from 

“specified private activity bonds” 

reduced (but not below zero) by any 

deduction that would have been 

allowable if the interest were includible 

in gross income for the regular tax. Each 

payer of this type of interest should send 

you a Form 1099-INT showing the 

amount of this interest in box 9.

Generally, the term “specified private 

activity bond” means any private activity 

bond (as defined in section 141) the 

interest on which isn’t includible in gross 

income for the regular tax if the bond 

was issued after August 7, 1986. But 

specified private activity bonds 

generally don’t include any bonds 

issued in 2009 or 2010. See section 

57(a)(5) for other exceptions and more 

details.

Don’t include interest on qualified 

New York Liberty Bonds, qualified Gulf 

Opportunity Zone bonds, qualified 

Midwestern disaster area bonds, or 

qualified Hurricane Ike disaster area 

bonds.

Exempt-interest dividends paid by a 

mutual fund or other regulated 

investment company are treated as 

interest income on specified private 

activity bonds to the extent the 

dividends are attributable to interest on 

the bonds received by the company, 

minus an allocable share of the 

expenses paid or incurred by the 

company in earning the interest. This 

specified private activity bond interest 

dividends amount should be reported to 

you in box 13 of Form 1099-DIV.

If you are filing Form 8814, Parents' 

Election To Report Child's Interest and 

Dividends, include on this line any 

tax-exempt interest income from line 1b 

of that form that is a preference item.

Line 2h—Qualified Small 

Business Stock

If you claimed the exclusion under 

section 1202 for gain on qualified small 

business stock acquired before 

September 28, 2010, and held more 

than 5 years, multiply the excluded gain 

(as shown on Form 8949 in column (g)) 

by 7% (0.07). Enter the result on line 2h 

as a positive amount.

Line 2i—Exercise of Incentive 

Stock Options

For the regular tax, no income is 

recognized when an incentive stock 

option (ISO), as defined in section 

422(b), is exercised. However, this rule 

doesn’t apply for the AMT. Instead, you 

must generally include on line 2i the 

excess, if any, of:

1. The fair market value (FMV) of 

the stock acquired through exercise of 

the option (determined without regard to 

any lapse restriction) when your rights in 

the acquired stock first become 

transferable or when these rights are no 

longer subject to a substantial risk of 

forfeiture; over

2. The amount you paid for the 

stock, including any amount you paid for 

the ISO used to acquire the stock.

Even if your rights in the stock aren’t 

transferable and are subject to a 

Instructions for Form 6251 (2023) 3
substantial risk of forfeiture, you may 

elect to include in AMT income the 

excess of the stock's FMV (determined 

without regard to any lapse restriction) 

over the exercise price upon the transfer 

to you of the stock acquired through 

exercise of the option. You must make 

the election by the 30th day after the 

date of the transfer. See Pub. 525 for 

more details. 

If you acquired stock by exercising an 

ISO and you disposed of that stock in 

the same year, the tax treatment under 

the regular tax and the AMT is the 

same, and no adjustment is required.

Increase your AMT basis in any stock 

acquired through the exercise of an ISO 

by the amount of the adjustment. Keep 

adequate records for both the AMT and 

regular tax so that you can figure your 

adjustment. See the instructions for 

line 2k.

Form 3921. If you received a Form 

3921, it may help you figure your 

adjustment.

Example. You exercised an ISO to 

acquire 100 shares of stock in 2023. 

Your rights in the acquired stock first 

became transferable on the date you 

exercised the ISO and weren’t subject to 

a substantial risk of forfeiture. You didn’t 

pay anything for the ISO. You didn’t sell 

the acquired stock during 2023. You 

received a Form 3921 that shows $10 in 

box 3 (the exercise price you paid for 

each share), $25 in box 4 (the FMV of 

each share on the exercise date), and 

100 shares in box 5 (the number of 

shares you acquired). To figure your 

adjustment, multiply the amount in 

box 4, $25, by the 100 shares in box 5. 

The result is $2,500, the FMV of all the 

shares. Then, multiply the amount in 

box 3, $10, by the 100 shares in box 5. 

The result is $1,000, the amount you 

paid for all the shares. Your adjustment 

is $1,500 ($2,500 − $1,000). Enter it on 

Form 6251, line 2i.

Line 2k—Disposition of 

Property

Your AMT gain or loss from the 

disposition of property may be different 

from your gain or loss for the regular tax. 

This is because the property may have a 

different adjusted basis for the AMT. 

Use this line to report any AMT 

adjustment resulting from refiguring:

1. Gain or loss from the sale, 

exchange, or involuntary conversion of 

property reported on Form 4797, Sales 

of Business Property;

2. Casualty gain or loss to business 

or income-producing property reported 

on Form 4684, Casualties and Thefts;

3. Ordinary income from the 

disposition of property not already taken 

into account in (1) or (2) or on any other 

line on Form 6251, such as a 

disqualifying disposition of stock 

acquired in a prior year by exercising an 

incentive stock option; and

4. Capital gain or loss (including any 

carryover that is different for the AMT) 

reported on Form 8949, Sales and 

Other Dispositions of Capital Assets, or 

Schedule D (Form 1040), Capital Gains 

and Losses.

First figure any ordinary income 

adjustment related to (3) above. Then, 

refigure Form 4684, Form 4797, Form 

8949, and Schedule D for the AMT, if 

applicable, by taking into account any 

adjustments you made this year or in 

previous years that affect your basis or 

otherwise result in a different amount for 

the AMT. When you refigure your gain or 

loss on Form 8949 for AMT, the amount 

of gain you elected to defer for regular 

tax purposes due to an investment in a 

qualified opportunity fund may need to 

be adjusted on your AMT Form 8949. 

An adjustment may be required if the 

regular tax and AMT adjusted basis of 

the property you sold prior to your 

investment is different.

If you have a capital loss after 

refiguring Schedule D for the AMT, apply 

the $3,000 capital loss limitation 

separately to the AMT loss. Because 

the amount of your gains and losses 

may be different for the AMT, the 

amount of any capital loss carryover 

may also be different for the AMT. See 

the following example. To figure your 

AMT capital loss carryover, fill out an 

AMT Capital Loss Carryover Worksheet 

in the Schedule D instructions.

For each of the four items listed 

earlier, figure the difference between the 

amount included in taxable income for 

the regular tax and the amount included 

in income for the AMT. Include the 

difference as a negative amount on 

line 2k if (a) both the AMT and regular 

tax amounts are zero or more and the 

AMT amount is less than the regular tax 

amount; or (b) the AMT amount is a 

loss, and the regular tax amount is a 

smaller loss, or is zero or more.

Enter on line 2k the combined 

adjustments for the four items listed 

earlier.

Example. On March 13, 2022, your 

filing status is single, you paid $20,000 

to exercise an ISO (which was granted 

to you on January 3, 2021) to buy 200 

shares of stock worth $200,000. The 

$180,000 difference between your cost 

and the value of the stock at the time 

you exercised the option isn’t taxable for 

the regular tax. Your regular tax basis in 

the stock at the end of 2022 is $20,000. 

For the AMT, however, you must include 

the $180,000 as an adjustment on your 

2022 Form 6251. Your AMT basis in the 

stock at the end of 2022 is $200,000.

On January 18, 2023, you sold 100 of 

the shares for $75,000. Because you 

didn’t hold these shares more than 1 

year, that sale is a disqualifying 

disposition. For the regular tax, you 

have ordinary income of $65,000 

($75,000 minus your $10,000 basis in 

the 100 shares). You have no capital 

gain or loss for the regular tax resulting 

from the sale. For the AMT, you have no 

ordinary income, but have a short-term 

capital loss of $25,000 ($75,000 minus 

your $100,000 AMT basis in the 100 

shares).

On April 21, 2023, you sold the other 

100 shares for $60,000. Because you 

held the shares for more than 1 year and 

more than 2 years had passed since the 

option was granted to you, the sale isn’t 

a disqualifying disposition. For the 

regular tax, you have a long-term capital 

gain of $50,000 ($60,000 minus your 

regular tax basis of $10,000). For the 

AMT, you have a long-term capital loss 

of $40,000 ($60,000 minus your AMT 

basis of $100,000).

You have no other sales of stock or 

other capital assets for 2023. You enter 

a total negative adjustment of $118,000 

on line 2k of your 2023 Form 6251, 

figured as follows.

• You figure a negative adjustment of 

$65,000 for the difference between the 

$65,000 of regular tax ordinary income 

and the $0 of AMT ordinary income for 

the first sale.

• For the regular tax, you have $50,000 

capital gain net income from the second 

sale. For the AMT, you have a $25,000 

short-term capital loss from the first 

sale, and a $40,000 long-term capital 

loss from the second sale, resulting in a 

net capital loss of $65,000 for the AMT. 

However, only $3,000 of the $65,000 net 

capital loss is allowed for 2023 for the 

AMT. The difference between the 

regular tax gain of $50,000 and the 

$3,000 loss allowed for the AMT results 

in a $53,000 negative adjustment to 

include on line 2k.

You have an AMT capital loss 

carryover from 2023 to 2024 of $62,000, 

of which $22,000 is short term and 

$40,000 is long term. If you have no 

4 Instructions for Form 6251 (2023)
other Form 8949 or Schedule D 

transactions for 2024, your adjustment 

reported on your 2024 Form 6251 would 

be limited to ($3,000), the amount of 

your capital loss limitation for 2024.

Line 2l—Post-1986 

Depreciation

To avoid duplication, any AMT 

adjustment or tax preference 

item taken into account on this 

line shouldn’t be taken into account in 

figuring the amount to enter on any 

other adjustment or tax preference item 

line of this form.

This section describes when 

depreciation must be refigured for the 

AMT and how to figure the amount to 

enter on line 2l.

Don’t use line 2l for depreciation 

related to the following.

• Passive activities. Take this 

adjustment into account on line 2m.

• An activity for which you aren’t at risk. 

Take this adjustment into account on 

line 2n.

• Income or loss from a partnership or 

an S corporation if the basis limitations 

apply. Take this adjustment into account 

on line 2n.

• A tax shelter farm activity. Take this 

adjustment into account on line 3.

What Depreciation Must Be 

Refigured for the AMT?

Generally, you must refigure 

depreciation for the AMT, including 

depreciation allocable to inventory 

costs, for:

• Property placed in service after 1998 

that is depreciated for the regular tax 

using the 200% declining balance 

method (generally 3-, 5-, 7-, and 10-year 

property under the modified accelerated 

cost recovery system (MACRS), except 

for certain qualified property eligible for 

the special depreciation allowance 

(discussed later));

• Section 1250 property placed in 

service after 1998 that isn’t depreciated 

for the regular tax using the straight line 

method; and

• Tangible property placed in service 

after 1986 and before 1999. (If the 

transitional election was made under 

section 203(a)(1)(B) of the Tax Reform 

Act of 1986, this rule applies to property 

placed in service after July 31, 1986.)

CAUTION

!

What Depreciation Isn’t Refigured 

for the AMT?

Don’t refigure depreciation for the AMT 

for the following.

• Residential rental property placed in 

service after 1998.

• Nonresidential real property with a 

class life of 27.5 years or more placed in 

service after 1998 that is depreciated for 

the regular tax using the straight line 

method.

• Other section 1250 property placed in 

service after 1998 that is depreciated for 

the regular tax using the straight line 

method.

• Property (other than section 1250 

property) placed in service after 1998 

that is depreciated for the regular tax 

using the 150% declining balance 

method or the straight line method.

• Property for which you elected to use 

the alternative depreciation system 

(ADS) of section 168(g) for the regular 

tax.

• Qualified property that is or was 

eligible for a special depreciation 

allowance if the depreciable basis of the 

property is the same for the AMT and 

the regular tax. This applies to any 

special depreciation allowance, 

including those for disaster assistance 

property, reuse and recycling property, 

cellulosic biofuel plant property, second 

generation biofuel plant property, New 

York Liberty Zone property, Gulf 

Opportunity Zone property, and Kansas 

disaster area recovery assistance 

property. The special allowance is 

deductible for the AMT, and no 

adjustment is required for any 

depreciation figured on the remaining 

basis of the qualified property because 

the depreciable basis of the property is 

the same for the AMT and the regular 

tax. If you elected not to have any 

special depreciation allowance apply, 

the property may be subject to an AMT 

adjustment for depreciation if it was 

placed in service before 2016. It isn’t 

subject to an AMT adjustment for 

depreciation if it was placed in service 

after 2015.

• Any part of the cost of any property 

for which you elected to take a section 

179 expense deduction. The reduction 

to the depreciable basis of section 179 

property by the amount of the section 

179 expense deduction is the same for 

the regular tax and the AMT.

• Motion picture films, videotapes, or 

sound recordings.

• Property depreciated under the 

unit-of-production method or any other 

method not expressed in a term of 

years.

• Indian reservation property that 

meets the requirements of section 

168(j).

• A natural gas gathering line placed in 

service after April 11, 2005.

How Is Depreciation Refigured for 

the AMT?

Property placed in service before 

1999. Refigure depreciation for the 

AMT using ADS, with the same 

convention used for the regular tax. See 

the following table for the method and 

recovery period to use.

Property Placed in Service Before 1999

IF the property is... THEN use the...

section 1250 property straight line method 

over 40 years.

tangible property 

(other than section 

1250 property) 

depreciated using 

straight line method for 

the regular tax

straight line method 

over the property's 

AMT class life.

any other tangible 

property

150% declining 

balance method, 

switching to straight 

line method the first 

tax year it gives a 

larger deduction, over 

the property's AMT 

class life.

Property placed in service after 

1998. Use the same convention and 

recovery period used for the regular tax. 

For property other than section 1250 

property, use the 150% declining 

balance method, switching to straight 

line the first tax year it gives a larger 

deduction. For section 1250 property, 

use the straight line method.

How Is the AMT Class Life 

Determined?

The class life used for the AMT isn’t 

necessarily the same as the recovery 

period used for the regular tax. The 

class lives for the AMT are listed in Rev. 

Proc. 87-56, 1987-2 C.B. 674, and in 

Pub. 946, How To Depreciate Property. 

Use 12 years for any tangible personal 

property not assigned a class life.

See Pub. 946 for tables that can 

be used to figure AMT 

depreciation. Rev. Proc. 89-15, 

1989-1 C.B. 816, has special rules for 

short years and for property disposed of 

before the end of the recovery period.

TIP

Instructions for Form 6251 (2023) 5
How Is the Adjustment Figured?

Subtract the AMT deduction for 

depreciation from the regular tax 

deduction and enter the result. If the 

AMT deduction is more than the regular 

tax deduction, enter the difference as a 

negative amount.

In addition to the AMT adjustment to 

your deduction for depreciation, also 

adjust the amount of depreciation that 

was capitalized, if any, to account for the 

difference between the rules for the 

regular tax and the AMT. Include on this 

line the current year adjustment to 

taxable income, if any, resulting from the 

difference.

Line 2m—Passive Activities

Refigure your passive activity gains and 

losses for the AMT by taking into 

account all adjustments and 

preferences and any AMT prior year 

unallowed losses that apply to that 

activity. You may fill out an AMT Form 

8582, Passive Activity Loss Limitations, 

and AMT versions of the other forms or 

schedules on which your passive 

activities are reported, to determine your 

passive activity loss allowed for the 

AMT, but don’t file the AMT versions of 

these forms and schedules with your tax 

return. Instead, keep them with your 

records.

Example. You are a partner in a 

partnership and the Schedule K-1 (Form 

1065) you received shows the following.

• A passive activity loss of $4,125.

• A depreciation adjustment of $500 on 

post-1986 property.

• An adjustment of $225 on the 

disposition of property.

Because the two adjustments above 

are from the passive activity and aren’t 

allowed for the AMT, you must first 

reduce the passive activity loss by those 

amounts. The result is a passive activity 

loss for the AMT of $3,400. You then 

enter this amount on the AMT Form 

8582 and refigure the allowable passive 

activity loss for the AMT.

The amount of any AMT passive 

activity loss that isn’t deductible 

and is carried forward is likely to 

differ from the regular tax amount, if any. 

Therefore, keep adequate records for 

both the AMT and regular tax.

Enter the difference between the 

amount that would be reported for the 

activity on Schedule C, E, or F or Form 

4835, Farm Rental Income and 

Expenses, for the AMT and the regular 

tax amount. If (a) the AMT loss is more 

than the regular tax loss, (b) the AMT 

TIP

gain is less than the regular tax gain, or 

(c) you have an AMT loss and a regular 

tax gain, enter the adjustment as a 

negative amount.

Enter any adjustment for amounts 

reported on Form 8949, Schedule D, 

Form 4684, or Form 4797, for the 

activity on line 2k instead of line 2m. 

See the instructions for line 2k.

Publicly Traded Partnership (PTP)

If you had a loss from a PTP, refigure the 

loss using any AMT adjustments and 

preferences and any AMT prior year 

unallowed loss.

Tax Shelter Passive Farm Activities

Refigure any gain or loss from a tax 

shelter passive farm activity taking into 

account all AMT adjustments and 

preferences and any AMT prior year 

unallowed losses. If the amount is a 

gain, include it on the AMT Form 8582. 

If the amount is a loss, don’t include it 

on the AMT Form 8582. Carry the loss 

forward to 2024 to see if you have a gain 

or loss from tax shelter passive farm 

activities for 2024.

Insolvency

If at the end of the tax year your 

liabilities exceed the FMV of your 

assets, increase your passive activity 

loss allowed by that excess (but not by 

more than your total loss). See section 

58(c)(1).

Line 2n—Loss Limitations

To avoid duplication, any AMT 

adjustment or tax preference 

item taken into account on this 

line shouldn’t be taken into account in 

figuring the amount to enter on any 

other adjustment or tax preference item 

line of this form.

For passive activities, see the line 2m 

instructions instead. For tax shelter farm 

activities (that aren’t passive), see the 

line 3 instructions.

Refigure your gains and losses from 

activities for which you aren’t at risk and 

basis limitations applicable to 

partnerships and S corporations by 

taking into account all AMT adjustments 

and preferences that apply. See 

sections 59(h), 465, 704(d), and 

1366(d).

Enter the difference between the 

amount that would be reported for the 

activity on Schedule C, E, or F or Form 

4835 for the AMT and the regular tax 

CAUTION

!

amount. If (a) the AMT loss is more than 

the regular tax loss, (b) the AMT gain is 

less than the regular tax gain, or (c) you 

have an AMT loss and a regular tax 

gain, enter the adjustment as a negative 

amount.

The AMT amount of any gain or 

loss from activities for which you 

aren’t at risk is likely to differ 

from the regular tax amount. Your AMT 

basis in partnerships and S corporations 

is also likely to differ from your regular 

tax basis. Therefore, keep adequate 

records for both the AMT and regular 

tax.

Enter any adjustment for amounts 

reported on Form 8949, Schedule D, 

Form 4684, or Form 4797, for the 

activity on line 2k instead of line 2n.

Line 2o—Circulation Costs

Don’t make this adjustment for 

costs for which you elected the 

optional 3-year write-off for the 

regular tax.

Circulation costs (expenditures to 

establish, maintain, or increase the 

circulation of a newspaper, magazine, or 

other periodical) deducted in full for the 

regular tax in the year they were paid or 

incurred must be capitalized and 

amortized over 3 years for the AMT. 

Enter the difference between the regular 

tax and AMT deduction. If the AMT 

deduction is more than the regular tax 

deduction, enter the difference as a 

negative amount.

If you had a loss on property for 

which circulation costs haven’t been 

fully amortized for the AMT, your AMT 

deduction is the smaller of (a) the loss 

allowable for the costs had they 

remained capitalized, or (b) the 

remaining costs to be amortized for the 

AMT.

Line 2p—Long-Term Contracts

To avoid duplication, any AMT 

adjustment or tax preference 

item taken into account on this 

line shouldn’t be taken into account in 

figuring the amount to enter on any 

other adjustment or tax preference item 

line of this form.

For the AMT, you must generally use 

the percentage-of-completion method 

described in section 460(b) to 

determine your income from any 

long-term contract (defined in section 

460(f)). However, this rule doesn’t apply 

to any home construction contract (as 

defined in section 460(e)(5). For 

contracts excepted from the 

TIP

CAUTION

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CAUTION

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6 Instructions for Form 6251 (2023)
percentage-of-completion method for 

the regular tax by section 460(e)(1), use 

the simplified procedures for allocating 

costs outlined in section 460(b)(3) to 

determine the percentage of 

completion.

Enter the difference between the 

AMT and regular tax income. If the AMT 

income is smaller, enter the difference 

as a negative amount.

Note. If you are required to use the 

percentage-of-completion method for 

either the regular tax or the AMT, you 

may owe or be entitled to a refund of 

interest for the tax year the contract is 

completed or adjusted. For details, see 

Form 8697, Interest Computation Under 

the Look-Back Method for Completed 

Long-Term Contracts.

Line 2q—Mining Costs

Don’t make this adjustment for 

costs for which you elected the 

optional 10-year write-off for the 

regular tax.

Mining exploration and development 

costs deducted in full for the regular tax 

in the tax year they were paid or 

incurred must be capitalized and 

amortized over 10 years for the AMT. 

Enter the difference between the regular 

tax and AMT deduction. If the AMT 

deduction is more than the regular tax 

deduction, enter the difference as a 

negative amount.

If you had a loss on property for 

which mining costs haven’t been fully 

amortized for the AMT, your AMT 

deduction is the smaller of (a) the loss 

allowable for the costs had they 

remained capitalized, or (b) the 

remaining costs to be amortized for the 

AMT.

Line 2r—Research and 

Experimental Costs

Don’t make this adjustment for 

costs paid or incurred in 

connection with an activity in 

which you materially participated under 

the passive activity rules or for costs for 

which you elected the optional 10-year 

write-off for research and experimental 

costs under section 59(e) for regular tax 

purposes.

Research and experimental costs 

deducted under section 174(a) for 

regular tax purposes generally must be 

amortized for AMT purposes over 10 

years beginning with the year the costs 

were paid or incurred.

Enter the difference between the 

amount allowed for AMT purposes and 

CAUTION

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CAUTION

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the amount allowed for regular tax 

purposes. If the amount for AMT 

purposes exceeds the amount allowed 

for regular tax purposes, enter the 

difference as a negative amount.

If you had a loss on property for 

which research and experimental costs 

haven’t been fully amortized for the 

AMT, the AMT deduction is the smaller 

of (a) the loss allowable for the costs 

had they remained capitalized, or (b) the 

remaining costs to be amortized for the 

AMT.

Line 2s—Installment Sales

The installment method doesn’t apply 

for the AMT to any nondealer 

disposition of property after August 16, 

1986, but before January 1, 1987, if an 

installment obligation to which the 

proportionate disallowance rule applied 

arose from the disposition. Enter the 

amount of installment sale income 

reported for the regular tax as a 

negative amount on line 2s.

Line 2t—Intangible Drilling 

Costs (IDCs)

Don’t make this adjustment for 

costs for which you elected the 

optional 60-month write-off for 

the regular tax.

IDCs from oil, gas, and geothermal 

wells are a preference to the extent that 

the excess IDCs are more than 65% of 

the net income from the wells. Figure 

the preference for all oil and gas 

properties separately from the 

preference for all geothermal properties.

Excess IDCs. Figure excess IDCs as 

follows.

Step 1. Determine the amount of 

your IDCs allowed for the regular tax 

under section 263(c), but don’t include 

any section 263(c) deduction for 

nonproductive wells.

Step 2. Subtract from the amount 

determined in Step 1 the amount that 

would have been allowed had you 

amortized these IDCs over a 120-month 

period starting with the month the well 

was placed in production. If you prefer 

not to use the 120-month period, you 

can elect to use any method that is 

permissible in determining cost 

depletion.

Net income. Determine net income by 

reducing the gross income that you 

received or accrued during the tax year 

from all oil, gas, and geothermal wells 

by the deductions allocable to those 

wells (reduced by the excess IDCs). 

When refiguring net income, use only 

CAUTION

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income and deductions allowed for the 

AMT.

Exception. The preference for IDCs 

from oil and gas wells doesn’t apply to 

taxpayers who are independent 

producers (that is, not integrated oil 

companies as defined in section 291(b)

(4)). However, this benefit may be 

limited. First, figure the IDC preference 

as if this exception didn’t apply. Then, 

for purposes of this exception, complete 

Form 6251 through line 3, including the 

IDC preference and treating line 2f as if 

it were zero, and combine lines 1 

through 3. If the amount of the IDC 

preference exceeds 40% of the total of 

lines 1 through 3 (figured as described 

in the preceding sentence), enter the 

excess on line 2t (your benefit from this 

exception is limited). Otherwise, don’t 

enter an amount on line 2t (your benefit 

from this exception isn’t limited).

Line 3—Other Adjustments

Enter on line 3 the total of any other 

adjustments that apply to you, including 

the following.

Depreciation Figured Using 

Pre-1987 Rules

This preference generally applies only to 

property placed in service after 1987, 

but depreciated using pre-1987 rules 

due to transitional provisions of the Tax 

Reform Act of 1986.

For the AMT, you must use the 

straight line method to figure 

depreciation on real property for which 

accelerated depreciation was 

determined using pre-1987 rules. Use a 

recovery period of 19 years for 19-year 

real property and 15 years for 

low-income housing. For leased 

personal property other than recovery 

property, enter the amount by which 

your regular tax depreciation using the 

pre-1987 rules exceeds the depreciation 

allowable using the straight line method. 

For leased 10-year recovery property 

and leased 15-year public utility 

property, enter the amount by which 

your regular tax depreciation exceeds 

the depreciation allowable using the 

straight line method with a half-year 

convention, no salvage value, and a 

recovery period of 15 years (22 years for 

15-year public utility property).

Figure the excess of the regular tax 

depreciation over the AMT depreciation 

separately for each property and include 

on line 3 only positive amounts.

Instructions for Form 6251 (2023) 7
Pollution Control Facilities

The section 169 election to amortize the 

basis of a certified pollution control 

facility over a 60-month or 84-month 

period isn’t available for the AMT. For 

facilities placed in service before 1999, 

figure the AMT deduction using ADS. 

For facilities placed in service after 

1998, figure the AMT deduction under 

MACRS using the straight line method. 

Enter the difference between the regular 

tax and AMT deduction. If the AMT 

deduction is more than the regular tax 

deduction, enter the difference as a 

negative amount.

Tax Shelter Farm Activities

Figure this adjustment only if you have a 

gain or loss from a tax shelter farm 

activity (as defined in section 58(a)(2)) 

that isn’t a passive activity. If the activity 

is passive, you must include it with your 

other passive activities on line 2m.

Refigure all gains and losses you 

reported for the regular tax from tax 

shelter farm activities by taking into 

account any AMT adjustments and 

preferences. Determine your tax shelter 

farm activity gain or loss for the AMT 

using the same rules you used for the 

regular tax with the following 

modifications.

• No refigured loss is allowed, except to 

the extent you are insolvent (see section 

58(c)(1)).

• Don’t use a refigured loss in the 

current tax year to offset gains from 

other tax shelter farm activities. Instead, 

suspend any refigured loss and carry it 

forward indefinitely until (a) you have a 

gain in a subsequent tax year from that 

same activity, or (b) you dispose of the 

activity.

Enter the difference between the 

amount that would be reported for the 

activity on Schedule E or F or Form 

4835 for the AMT and the regular tax 

amount. If (a) the AMT loss is more than 

the regular tax loss, (b) the AMT gain is 

less than the regular tax gain, or (c) you 

have an AMT loss and a regular tax 

gain, enter the adjustment as a negative 

amount.

Enter any adjustment for amounts 

reported on Form 8949, Schedule D, 

Form 4684, or Form 4797, for the 

activity on line 2k instead of line 3.

Charitable Contributions of Certain 

Property

If you made a charitable contribution of 

property to which section 170(e) applies 

and you had a different basis for AMT 

purposes, you may have to make an 

adjustment. See section 170(e) for 

details.

Business Interest Limitation

Complete an AMT Form 8990 using 

amounts adjusted for AMT. Enter the 

difference between the AMT and regular 

tax allowable interest expense. If line 30 

of the AMT Form 8990 is more than the 

amount on line 30 of the regular tax 

Form 8990, enter the difference as a 

negative amount.

Biofuel Producer Credit and 

Biodiesel and Renewable Diesel 

Fuels Credit

If your taxable income includes the 

amount of the biofuel producer credit or 

biodiesel and renewable diesel fuels 

credit, include that amount as a negative 

amount on line 3.

Mortgage Interest

If you deducted home mortgage interest 

on Schedule A for a dwelling that isn’t a 

principal residence (within the meaning 

of section 121) or qualified dwelling for 

AMT, include that deducted interest on 

line 3. A qualified dwelling for AMT is a 

house, apartment, condominium, or 

mobile home not used on a transient 

basis. A qualified dwelling for AMT 

doesn’t include house boats and 

recreational vehicles.

Net Qualified Disaster Loss

If you filed Schedule A to claim an 

increased standard deduction on Form 

1040 or 1040-SR due to a loss you 

suffered related to property in a federally 

declared disaster area, then include on 

line 3 the standard deduction amount 

you listed on the dotted line next to 

Schedule A, line 16, as your “Standard 

Deduction Claimed With Qualified 

Disaster Loss.”

If you filed Schedule A to itemize your 

deductions, then don't make this 

adjustment.

Related Adjustments

If you have an entry on line 2c because 

you deducted investment interest 

allocable to an interest in a trade or 

business, or on line 2d, 2h, 2i, or 2k 

through 2t, or you have any amount 

included on line 3 from pre-1987 

depreciation, pollution control facilities, 

or tax shelter farm activities, you may 

have to refigure any item of income or 

deduction based on a limit of income 

other than adjusted gross income (AGI) 

or modified AGI.

Affected items include the following.

• Section 179 expense deduction 

(Form 4562, line 12).

• Expenses for business or rental use 

of your home.

• Conservation expenses (Schedule F 

(Form 1040), line 12).

• Taxable IRA distributions (Form 1040, 

1040-SR, or 1040-NR, line 4b), if 

prior-year IRA deductions were different 

for the AMT and the regular tax.

• Self-employed health insurance 

deduction (Schedule 1 (Form 1040), 

line 17).

• Self-employed SEP, SIMPLE, and 

qualified plans deduction (Schedule 1 

(Form 1040), line 16).

• IRA deduction (Schedule 1 (Form 

1040), line 20), affected by the earned 

income limitation of section 219(b)(1)

(B).

Figure the difference between the 

AMT and regular tax amount for each 

item. Combine the amounts for all your 

related adjustments and include the 

total on line 3. Keep a copy of all 

computations for your records, including 

any AMT carryover and basis amounts.

Don’t include on line 3 any 

adjustment for an item you 

refigured on another line of this 

form (for example, line 2d).

Example. On your Schedule C 

(Form 1040), you have a net profit of 

$9,000 before figuring your section 179 

deduction. You don’t report any other 

business income on your return. During 

the year, you purchased an asset for 

$10,000 for which you elect to take the 

section 179 deduction. You also have an 

AMT depreciation adjustment of $700 

for other assets depreciated on your 

Schedule C.

Your section 179 deduction for the 

regular tax is limited to your net profit 

(before any section 179 deduction) of 

$9,000. The $1,000 excess is a section 

179 deduction carryforward for the 

regular tax.

CAUTION

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8 Instructions for Form 6251 (2023)
For the AMT, your net profit is $9,700, 

and you are allowed a section 179 

deduction of $9,700 for the AMT. You 

have a section 179 deduction 

carryforward of $300 for the AMT.

You include a $700 negative 

adjustment on line 3 because your 

section 179 deduction for the AMT is 

$700 greater than your allowable regular 

tax deduction. In the following year, 

when you use the $1,000 regular tax 

carryforward, you will have a $700 

positive related adjustment for the AMT 

because your AMT carryforward is only 

$300.

Line 4—Alternative Minimum 

Taxable Income

If your filing status is married filing 

separately and line 4 is more than 

$831,150, you must include an 

additional amount on line 4. If line 4 is 

$1,084,150 or more, include an 

additional $63,250. Otherwise, include 

25% of the excess of the amount on 

line 4 over $831,150. For example, if the 

amount on line 4 is $851,150, enter 

$856,150 instead—the additional 

$5,000 is 25% of $20,000 ($851,150 

minus $831,150).

Special Rule for Holders of a 

Residual Interest in a REMIC

If you held a residual interest in a real 

estate mortgage investment conduit 

(REMIC) in 2023, the amount you enter 

on line 4 may not be less than the 

amount on Schedule E, line 38, column 

(c). If the amount in column (c) is larger 

than the amount you would otherwise 

enter on line 4, enter the amount from 

column (c) instead and enter “Sch. Q” 

on the dotted line next to line 4.

If your filing status is married filing 

separately, be sure to include the 

additional amount that must be added to 

line 4 (as explained above) before you 

compare line 4 with the amount on 

Schedule E, line 38, column (c).

Part II—Alternative 

Minimum Tax

Line 5—Exemption Amount

If line 4 is more than the amount shown 

for your filing status in the middle 

column of the chart on line 5, see the 

Exemption Worksheet to figure the 

amount to enter on line 5.

Form 1040-NR. If you are filing Form 

1040-NR, use the following chart to 

figure the amount to enter on line 5. 

However, if line 4 is more than the 

amount shown for your filing status in 

the middle column of the chart, use the 

Exemption Worksheet to figure the 

amount to enter on line 5.

IF your filing 

status is...

AND line 4 is 

not over...

THEN enter on 

line 5...

Single $ 578,150 $ 81,300.

Married filing 

separately

578,150 63,250.

Qualifying 

surviving spouse

1,156,300 126,500.

Line 7

If you claimed the foreign earned 

income exclusion, housing exclusion, or 

housing deduction on Form 2555, you 

must use the Foreign Earned Income 

Tax Worksheet in these instructions to 

figure the amount to enter on line 7.

Form 1040-NR. If you are filing Form 

1040-NR and you reported capital gain 

distributions directly on Form 1040-NR, 

line 7; you reported qualified dividends 

on Form 1040-NR, line 3a; or you had a 

gain on both lines 15 and 16 of 

Schedule D (Form 1040) (as refigured 

for the AMT, if necessary), complete 

Part III of Form 6251 and enter the 

amount from line 40 on line 7. All other 

Form 1040-NR filers, don’t complete 

Part III. Instead, if Form 6251, line 6, is 

$220,700 or less ($110,350 or less if 

married filing separately), figure the 

amount to enter on line 7 by multiplying 

line 6 by 26% (0.26). Otherwise, figure 

the amount to enter on line 7 by 

multiplying line 6 by 28% (0.28) and 

subtracting $4,414 ($2,207 if married 

filing separately) from the result.

Line 8—Alternative Minimum 

Tax Foreign Tax Credit 

(AMTFTC)

The AMTFTC is a credit that you can 

claim against the AMT. You will figure 

the AMTFTC using the same limitation 

rules that apply to the foreign tax credit 

for regular tax purposes, but with AMT 

amounts. However, you may be able to 

simplify your AMTFTC calculation by 

electing to use some of the same 

amounts you used to figure your foreign 

tax credit. See Simplified Limitation 

Election, later, for more information.

Do I need to fill out line 8? Before 

figuring your AMTFTC, figure your 

foreign tax credit for the regular tax and 

complete Schedule 3 (Form 1040), 

line 1. Next, fill in Form 6251, line 10, as 

instructed. If the amount on line 10 is 

greater than or equal to the amount on 

line 7, do the following.

• Leave line 8 blank and enter -0- on 

line 11.

• See Who Must File, earlier, to find out 

if you must attach Form 6251 to your 

return.

• Determine if you can carry back or 

carry forward your unused 2023 

AMTFTC. See AMTFTC Carryback and 

Carryforward, later. If you can carry 

back or carry forward your unused 2023 

AMTFTC, you will need to complete 

line 8 for your records.

Exemption Worksheet—

Line 5 Keep for Your Records

Note. If Form 6251, line 4, is equal to or more than $903,350 if single or head of household, 

$1,662,300 if married filing jointly or qualifying surviving spouse, or $831,150 if married filing 

separately, your exemption is zero. Don’t complete this worksheet; instead, enter the amount from 

Form 6251, line 4, on line 6 and go to line 7.

1. Enter $81,300 if single or head of household; $126,500 if married 

filing jointly or qualifying surviving spouse; or $63,250 if married 

filing separately ....................................... 1.

2. Enter your alternative minimum taxable 

income (AMTI) from Form 6251, line 4 ...... 2.

3. Enter $578,150 if single or head of household; 

$1,156,300 if married filing jointly or qualifying 

surviving spouse; or $578,150 if married filing 

separately ........................... 3.

4. Subtract line 3 from line 2. If zero or less, 

enter -0- ............................. 4.

5. Multiply line 4 by 25% (0.25) ............................. 5.

6. Subtract line 5 from line 1. If zero or less, enter -0-. Also, enter 

this amount on Form 6251, line 5, and go to Form 6251, 

line 6 ............................................ 6.

Instructions for Form 6251 (2023) 9
If the amount on line 10 is less than 

the amount on line 7, figure your 

AMTFTC and enter it on line 8.

Figuring the AMTFTC. If you made an 

election to claim the foreign tax credit on 

your 2023 tax return without filing Form 

1116, your AMTFTC is the same as the 

foreign tax credit on Schedule 3 (Form 

1040), line 1. Enter that amount on Form 

6251, line 8. For more information about 

electing to claim your foreign tax credit 

without filing Form 1116, see the 

Instructions for Form 1116.

Otherwise, figure your AMTFTC as 

follows.

Step 1. Separate your foreign source 

income into categories. See the 

Instructions for Form 1116 for 

information about categories of income. 

Complete a separate AMT Form 1116 

for each separate category of income. 

Enter “AMT” and specify the category of 

income in the top margin of each Form 

1116.

Figuring high-taxed income. 

When applying the separate categories 

of income, use the applicable AMT rate 

instead of the regular tax rate to 

determine if any income is “high-taxed.”

Step 2. Complete Part I of each AMT 

Form 1116 using only income and 

deductions that are allowed for the AMT 

and attributable to sources outside the 

United States.

Simplified limitation election. If 

you previously made or are making the 

simplified limitation election, skip Part I 

and go to Step 3. For more information 

about the simplified limitation election, 

see Simplified Limitation Election, later.

Foreign source qualified dividends 

and capital gains. If you have any 

foreign source qualified dividends or 

foreign source capital gains (including 

any foreign source capital gain 

distributions) or losses, use the 

following instructions to determine 

whether you must make adjustments to 

those amounts before you include the 

amounts on line 1a or line 5 of the AMT 

Form 1116.

Foreign qualified dividends. You 

must adjust your foreign source qualified 

dividends before you include those 

amounts on line 1a of the AMT Form 

1116 if:

• Line 38 of Form 6251 is smaller than 

line 39, and

• Line 17 of Form 6251 is greater than 

zero.

But you don’t need to make any 

adjustments if:

• You qualify for the adjustment 

exception under Qualified Dividends 

and Capital Gain Tax Worksheet 

(Individuals) or Adjustments to foreign 

qualified dividends under Schedule D 

Filers in the Instructions for Form 1116, 

and

• Line 17 of Form 6251 isn’t more than 

$220,700 ($110,350 if married filing 

separately (on Form 1040, 1040-SR or 

1040-NR)).

Use your capital gains and losses as 

refigured for the AMT to determine 

whether your total amounts are less 

than the $20,000 threshold under the 

adjustment exception. If you qualify for 

the adjustment exception, your election 

also applies when you determine 

whether you must adjust your capital 

gain distributions or other capital gains 

or losses. It also applies to Step 4.

To adjust your foreign source 

qualified dividends, multiply your foreign 

source qualified dividends in each 

separate category by 0.5357 if the 

foreign source qualified dividends are 

taxed at a rate of 15%, and by 0.7143 if 

they are taxed at a rate of 20%. Include 

the results on line 1a of the applicable 

AMT Form 1116.

You adjust your foreign source 

qualified dividends taxed at the 0% rate 

by not including them on line 1a. 

Amounts taxed at the 0% rate are on 

line 9 of the Qualified Dividends and 

Capital Gain Tax Worksheet or line 22 of 

the Schedule D Tax Worksheet.

Don’t adjust the amount of any 

foreign source qualified 

dividends you elected to include 

on line 4g of AMT Form 4952.

CAUTION

!

Foreign Earned Income Tax Worksheet—Line 7 Keep for Your Records

Before you begin: If Form 6251, line 6, is zero, don’t complete this worksheet.

1. Enter the amount from Form 6251, line 6 .................................................. 1.

2a. Enter the amount from your (and your spouse's, if filing jointly) Form 2555, 

lines 45 and 50 ............................................. 2a.

 b. Enter the total amount of any itemized deductions or exclusions you 

couldn't claim because they are related to excluded income .......... 2b.

 c. Subtract line 2b from line 2a. If zero or less, enter -0- ........................................ 2c.

3. Add lines 1 and 2c ................................................................... 3.

4. Tax on the amount on line 3. 

• If you reported capital gain distributions directly on Form 1040 or 1040-SR, line 7; or you reported 

qualified dividends on Form 1040 or 1040-SR, line 3a; or you had a gain on both lines 15 and 16 of 

Schedule D (Form 1040) (as refigured for the AMT, if necessary), enter the amount from line 3 of this 

worksheet on Form 6251, line 12. Complete the rest of Part III of Form 6251. However, before 

completing Part III, see Form 2555, later, to see if you must complete Part III with certain modifications. 

Then, enter the amount from Form 6251, line 40, here.

• All others: If line 3 is $220,700 or less ($110,350 or less if married filing separately), multiply line 3 

by 26% (0.26). Otherwise, multiply line 3 by 28% (0.28) and subtract $4,414 ($2,207 if married filing 

separately) from the result. 

4..

5. Tax on the amount on line 2c. If line 2c is $220,700 or less ($110,350 or less if married filing 

separately), multiply line 2c by 26% (0.26). Otherwise, multiply line 2c by 28% (0.28) and subtract $4,414 

($2,207 if married filing separately) from the result .......................................... 5.

6. Subtract line 5 from line 4. Enter the result here and on Form 6251, line 7 ........................ 6.

10 Instructions for Form 6251 (2023)
Individuals with capital gain 

distributions only. If you have no 

capital gains or losses other than capital 

gain distributions from box 2a of Form(s) 

1099-DIV or substitute statement(s), 

you must adjust your foreign source 

capital gain distributions if you are 

required to adjust your foreign source 

qualified dividends under the rules just 

described or you would be required to 

adjust your foreign source qualified 

dividends if you had any.

To adjust your foreign source capital 

gain distributions, multiply your foreign 

source capital gain distributions in each 

separate category by 0.5357 if the 

foreign source capital gain distributions 

are taxed at a rate of 15%, and by 

0.7143 if they are taxed at a rate of 20%. 

Include the results on line 1a of the 

applicable AMT Form 1116.

You adjust your foreign source capital 

gain distributions taxed at the 0% rate 

by not including them on line 1a. 

Amounts taxed at the 0% rate are on 

line 9 of the Qualified Dividends and 

Capital Gain Tax Worksheet or line 22 of 

the Schedule D Tax Worksheet.

Don’t adjust the amount of any 

foreign source capital gain 

distributions you elected to 

include on line 4g of AMT Form 4952.

Individuals with other capital 

gains or losses. If any capital gain or 

loss is different for the AMT, use 

amounts as refigured for the AMT to 

complete this step. Use Worksheet A in 

the Instructions for Form 1116 to 

determine the adjustments you must 

make to your foreign source capital 

gains or losses (as refigured for the 

AMT) if you have foreign source capital 

gains or losses (as refigured for the 

AMT) in no more than two separate 

categories and any of the following 

apply.

• You aren’t required to make 

adjustments to your foreign source 

qualified dividends under the rules 

described earlier (or you wouldn’t be 

required to make those adjustments if 

you had foreign source qualified 

dividends).

• Line 15 or 16 of the AMT Schedule D 

(Form 1040) is zero or a loss.

• On the AMT Qualified Dividends and 

Capital Gain Tax Worksheet, (a) line 3 of 

that worksheet is zero or less, (b) line 5 

of that worksheet is zero, or (c) line 23 of 

that worksheet is equal to or greater 

than line 24.

• On the AMT Schedule D Tax 

Worksheet, (a) line 18 is zero, (b) line 9 

CAUTION

!

is zero or less, or (c) line 45 is equal to 

or greater than line 46.

Use Worksheet B in the Instructions 

for Form 1116 if you:

• Can’t use Worksheet A,

• Have foreign source capital gains and 

losses in no more than two separate 

categories,

• Didn’t have any item of unrecaptured 

section 1250 gain or 28% rate gain or 

loss for the AMT, and

• Don’t have any capital gains taxed at 

a rate of 0% or 20%.

Instructions for Worksheets A and 

B. When you complete Worksheet A or 

Worksheet B, use foreign source capital 

gains and losses, as refigured for the 

AMT if necessary, and don’t use any 

foreign source capital gains you elected 

to include on line 4g of AMT Form 4952. 

If you are required to complete a 

Schedule D for the AMT, use line 16 of 

that AMT Schedule D to complete line 3 

of Worksheet A or line 4 of the Line 2 

Worksheet for Worksheet B. Use 0.5357 

instead of the number used for regular 

tax to complete lines 11, 13, and 15 of 

Worksheet B and to complete lines 8, 

11, and 17 of the Line 15 Worksheet for 

Worksheet B.

If you don’t qualify to use Worksheet 

A or Worksheet B, use the instructions 

under Capital Gains and Losses in Pub. 

514 to determine the adjustments you 

make. When using the instructions in 

Pub. 514 to determine if you must adjust 

foreign source capital gains and losses, 

make the following substitutions.

• When the amount of any AMT gain is 

in the 15% rate group, multiply it by 

0.5357 instead of the number used for 

regular tax.

• When the amount of any AMT gain is 

in the 20% rate group, multiply it by 

0.7143 instead of the number used for 

regular tax.

• When the amount of any AMT gain is 

in the 25% rate group, multiply it by 

0.8929 instead of the number used for 

regular tax.

• When the amount of any AMT gain is 

in the 28% rate group, multiply it by 1.0 

instead of the number used for regular 

tax.

Step 3. Complete Part II and lines 9 

through 17 of the AMT Form 1116. Use 

your AMTFTC carryover, if any, on

line 10.

Simplified limitation election. If 

you previously made or are making the 

simplified limitation election, complete 

Part II and lines 9 through 14. Use your 

AMTFTC carryover, if any, on line 10. 

Skip lines 15 and 16. Enter on your AMT 

Form 1116, line 17, the same amount 

you entered on that line for the regular 

tax.

Step 4. Enter the amount from line 4 of 

Form 6251 on line 18 of the AMT Form 

1116 unless you must complete an AMT 

Worksheet for Line 18. In most cases, 

you must complete an AMT Worksheet 

for Line 18 if you completed Part III of 

Form 6251 and:

• Line 38 of Form 6251 is smaller than 

line 39, and

• Line 17 of Form 6251 is greater than 

zero.

But even if you meet the 

requirements above, you don’t need to 

complete an AMT Worksheet for Line 18 

if:

• You qualify for the adjustment 

exception under Qualified Dividends 

and Capital Gain Tax Worksheet 

(Individuals) or Adjustments to foreign 

qualified dividends under Schedule D 

Filers in the Instructions for Form 1116, 

and

• Line 17 of Form 6251 isn’t more than 

$220,700 ($110,350 if married filing 

separately (on Form 1040, 1040-SR, or 

1040-NR)).

Note. Use your capital gains and 

losses as refigured for the AMT to 

determine whether your total amounts 

are less than the $20,000 threshold 

under the adjustment exception. If you 

have any foreign source qualified 

dividends or capital gains (or losses), 

then you must make the same 

adjustment exception election you made 

in Step 2.

Instructions for AMT Worksheet 

for Line 18. If you must complete an 

AMT Worksheet for Line 18 for your 

AMT Form 1116, you will use the 

Worksheet for Line 18 in the Instructions 

for Form 1116 and do the following.

1. Enter the amount from Form 

6251, line 4, on line 1 of the worksheet.

2. Skip lines 2 and 3 of the 

worksheet.

3. Enter the amount from Form 

6251, line 36, on line 4 of the worksheet.

4. Multiply line 4 of the worksheet by 

0.1071 (instead of the number used for 

regular tax). Enter the result on line 5 of 

the worksheet.

5. Enter the amount from Form 

6251, line 33, on line 6 of the worksheet.

6. Multiply line 6 of the worksheet by 

0.2857 (instead of the number used for 

regular tax). Enter the result on line 7 of 

the worksheet.

7. Enter the amount from Form 

6251, line 30, on line 8 of the worksheet.

Instructions for Form 6251 (2023) 11
8. Multiply line 8 of the worksheet by 

0.4643 (instead of the number used for 

regular tax). Enter the result on line 9 of 

the worksheet.

9. Enter the amount from Form 

6251, line 23, on line 10 of the 

worksheet.

10. Complete lines 11 and 12 of the 

worksheet, as instructed on the 

worksheet.

11. Enter the amount from your AMT 

Worksheet for Line 18 on your AMT 

Form 1116, line 18.

Step 5. Enter the amount from Form 

6251, line 7, on the AMT Form 1116, 

line 20. Complete lines 19 through 24 of 

the AMT Form 1116.

Step 6. Complete Part IV of the first 

AMT Form 1116 only.

Enter on Form 6251, line 8, the 

amount from line 35 of the first AMT 

Form 1116.

Attach to your tax return, after Form 

6251, all AMT Forms 1116 (and, if 

applicable, Schedule B (Form 1116)) 

you used to figure your AMTFTC. But 

don’t attach AMT Forms 1116 if your 

AMTFTC is the same as your regular tax 

foreign tax credit.

AMTFTC Carryback and 

Carryforward

If your AMTFTC is limited, the unused 

amount may generally be carried back 

or forward according to section 904(c).

No AMTFTC carryback or carryforward allowed in 2023. If you made the 

election to claim the foreign tax credit on 

your 2023 tax return without filing Form 

1116, any unused AMTFTC for 2023 

can’t be carried back or forward. In 

addition, you can’t claim any unused 

AMTFTC from another year in 2023.

For more information about electing 

to claim your foreign tax credit without 

filing Form 1116, see the Instructions for 

Form 1116.

Simplified Limitation Election

You may elect to use a simplified section 

904 limitation to figure your AMTFTC. If 

you do, when figuring your AMTFTC, 

you will use the same net foreign source 

income for AMT that you used for 

regular tax. (The amount on line 17 of 

your AMT Form 1116 will be the same 

as the amount on line 17 of your regular 

tax Form 1116.) You must make the 

election for the first tax year after 1997 

for which you claim an AMTFTC. If you 

don’t make the election for that year, you 

may not make it for a later year. Once 

made, the election applies to all later tax 

years and may be revoked only with IRS 

consent.

Line 10

If you file Form 8978, Partner's 

Additional Reporting Year Tax, you will 

need to decrease the amount you report 

on Form 6251, line 10, by any negative 

amount reported on Form 8978, line 14 

(treated as a positive number). If any 

additional guidance is provided related 

to reporting amounts from Form 8978 on 

Form 6251, we will post it at IRS.gov/

Form6251 under Recent Developments.

If you file Schedule J (Form 1040), 

Income Averaging for Farmers and 

Fishermen, to figure your tax on Form 

1040, 1040-SR, or 1040-NR, line 16, 

you must refigure that tax (including any 

tax from Form 8814) without using 

Schedule J before completing this line. 

This is only for Form 6251; don’t change 

the amount on Form 1040, 1040-SR, or 

1040-NR, line 16.

Form 1040-NR. If you are filing Form 

1040-NR, add Form 1040-NR, line 16, 

(minus any tax from Form 4972, Tax on 

Lump-Sum Distributions) and Schedule 

2 (Form 1040), line 2. Subtract from the 

result Schedule 3 (Form 1040), line 1, 

and any negative amount reported on 

Form 8978, line 14 (treated as a positive 

number). If zero or less, enter -0-. If you 

file Schedule J to figure your tax on 

Form 1040-NR, line 16, refigure that tax 

without using Schedule J before 

completing Form 6251, line 10 (see 

preceding paragraph).

Line 11

If you are filing Form 1040-NR, enter the 

amount from line 11 on Schedule 2 

(Form 1040), line 1.

Part III—Tax Computation 

Using Maximum Capital 

Gains Rates

Lines 13, 14, and 15

Determine if any of the following 

statements apply.

1. The gain or loss from any 

transaction reported on Form 8949 or 

Schedule D is different for the AMT (for 

example, because of a different basis for 

the AMT due to depreciation 

adjustments, an ISO adjustment, or a 

different AMT capital loss carryover 

from 2022).

2. You didn’t complete either the 

Qualified Dividends and Capital Gain 

Tax Worksheet or the Schedule D Tax 

Worksheet because Form 1040, 

1040-SR, or 1040-NR, line 15, is zero.

3. You received a Schedule K-1 

(Form 1041) that shows an amount in 

box 12 with code B, C, D, E, or F.

Then, use the following instructions 

that apply to you.

• If none of the statements apply, go to 

None of the statements apply, later.

• If only statement (2) applies, go to 

Only statement (2) applies, later.

• If statement (3) applies (by itself or in 

combination with statement (1) or (2)), 

go to Beneficiaries of estates or trusts 

first, then go to Statement (1) or (3) 

applies, later.

• For all other situations, go to 

Statement (1) or (3) applies, later.

None of the statements apply. If (1), 

(2), or (3) don’t apply, then for Part III of 

these instructions, the AMT versions of 

your Qualified Dividends and Capital 

Gain Tax Worksheet, Schedule D Tax 

Worksheet, Unrecaptured Section 1250 

Gain Worksheet, 28% Rate Gain 

Worksheet, and Schedule D will be the 

same as those you used for regular tax 

purposes. Use the regular tax amounts 

to complete lines 13, 14, and 15.

If you filed Form 2555, see Form 

2555, later, for additional modifications 

you may have to make before entering 

amounts on lines 13, 14, and 15.

Statement (1) or (3) applies. If (1) 

applies, complete all of the following 

steps. If (3) applies but (1) doesn’t, 

complete steps 2 through 4 only.

Step 1. Complete an AMT Form 

8949 or, if applicable, lines 1a and 8a of 

an AMT Schedule D, by refiguring, for 

example, your basis for the AMT.

Step 2. Complete lines 1b through 

20 of an AMT Schedule D.

Step 3. Complete lines 2 through 4 

of an AMT Qualified Dividends and 

Capital Gain Tax Worksheet or lines 2 

through 13 of an AMT Schedule D Tax 

Worksheet, whichever applies. (See 

line 20 of your AMT Schedule D, if you 

completed one, to determine which 

worksheet applies.)

Complete lines 3 and 4 of the AMT 

Schedule D Tax Worksheet using your 

AMT Form 4952.

Step 4. Use amounts from the AMT 

Qualified Dividends and Capital Gain 

Tax Worksheet or AMT Schedule D Tax 

Worksheet, whichever applies, and the 

AMT Schedule D to complete lines 13, 

14, and 15.

12 Instructions for Form 6251 (2023)
If you filed Form 2555, see Form 

2555, later, for additional modifications 

you may have to make before entering 

amounts on lines 13, 14, and 15.

Only statement (2) applies. If (2) 

applies but (1) and (3) don’t, complete 

the following steps.

Step 1. Complete lines 2 through 4 

of an AMT Qualified Dividends and 

Capital Gain Tax Worksheet or lines 2 

through 13 of an AMT Schedule D Tax 

Worksheet, whichever applies. (See 

line 20 of your Schedule D to determine 

which worksheet applies.)

Complete lines 3 and 4 of the AMT 

Schedule D Tax Worksheet, using your 

AMT Form 4952.

Step 2. Use amounts from the AMT 

Qualified Dividends and Capital Gain 

Tax Worksheet or AMT Schedule D Tax 

Worksheet, whichever applies, and the 

Schedule D you used for regular tax to 

complete lines 13, 14, and 15.

If you filed Form 2555, see Form 

2555, later, for additional modifications 

you may have to make before entering 

amounts on lines 13, 14, and 15.

Keep the AMT Form 8949, AMT 

Schedule D, and the applicable 

AMT worksheet for your 

records, but don’t attach any of them to 

your tax return.

Note. Don’t decrease your section 

1202 exclusion by the amount, if any, on 

line 2h.

Form 2555. If you are filing Form 2555 

and you have an AMT capital gain 

excess, you must complete Part III of 

Form 6251 with certain modifications. To 

see if you have an AMT capital gain 

excess, subtract Form 6251, line 6, from 

line 4 of your AMT Qualified Dividends 

and Capital Gain Tax Worksheet or 

line 10 of your AMT Schedule D Tax 

Worksheet, whichever applies. If the 

result is greater than zero, that amount 

is your AMT capital gain excess.

If you have AMT capital gain excess, 

figure the amounts to enter on lines 13, 

14, and 15 of Form 6251 using the 

following modifications (only for 

purposes of Part III of Form 6251).

1. Reduce the amount you would 

otherwise enter on line 3 of your AMT 

Qualified Dividends and Capital Gain 

Tax Worksheet or line 9 of your AMT 

Schedule D Tax Worksheet (but not 

below zero) by your AMT capital gain 

excess.

2. Reduce the amount you would 

otherwise enter on line 2 of your AMT 

TIP

Qualified Dividends and Capital Gain 

Tax Worksheet or line 6 of your AMT 

Schedule D Tax Worksheet (but not 

below zero) by any of your AMT capital 

gain excess not used in (1).

3. Reduce the amount on your AMT 

Schedule D (Form 1040), line 18, (but 

not below zero) by your AMT capital 

gain excess.

4. Include your AMT capital gain 

excess as a loss on line 16 of your AMT 

Unrecaptured Section 1250 Gain 

Worksheet in the Instructions for 

Schedule D (Form 1040).

Also see the instructions for line 20.

Beneficiaries of estates or trusts. If 

you received a Schedule K-1 (Form 

1041) that shows an adjustment in 

box 12, follow the instructions in the 

following table.

IF the code in 

box 12 is...

THEN include that 

adjustment in figuring the 

amount on...

B line 2 of an AMT Qualified 

Dividends and Capital Gain Tax 

Worksheet or an AMT 

Schedule D Tax Worksheet, 

whichever applies.

C line 5 of an AMT Schedule D.

D line 12 of an AMT Schedule D.

E line 11 of an AMT 

Unrecaptured Section 1250 

Gain Worksheet.

F line 4 of an AMT 28% Rate 

Gain Worksheet.

Form 1040-NR. If you are filing Form 

1040-NR, enter on Form 6251, line 13, 

the amount from line 4 of the Qualified 

Dividends and Capital Gain Tax 

Worksheet, or the amount from line 13 

of the Schedule D Tax Worksheet, 

whichever applies (as refigured for the 

AMT, if necessary).

Line 18

If you are filing Form 1040-NR and Form 

6251, line 17, is $220,700 or less 

($110,350 or less if married filing 

separately), multiply line 17 by 26% 

(0.26). Otherwise, multiply line 17 by 

28% (0.28) and subtract $4,414 ($2,207 

if married filing separately) from the 

result.

Line 19

If you are filing Form 1040-NR, enter 

$44,625 ($89,250 if your filing status is 

qualifying surviving spouse).

Line 20

If you are filing Form 1040-NR, enter on 

Form 6251, line 20, the amount from 

line 5 of the Qualified Dividends and 

Capital Gain Tax Worksheet, or the 

amount from line 14 of the Schedule D 

Tax Worksheet, whichever applies (as 

figured for the regular tax). If you didn’t 

complete either worksheet for the 

regular tax, enter the amount from Form 

1040-NR, line 15; if zero or less, 

enter -0-.

Form 2555. If you are filing Form 2555, 

the amount you enter on line 20 will take 

into account your regular tax capital gain 

excess, if any. Don’t refigure it using the 

amount of your AMT capital gain 

excess.

If you are filing Form 2555 and you 

didn’t complete either the Qualified 

Dividends and Capital Gain Tax 

Worksheet or the Schedule D Tax 

Worksheet for the regular tax, enter the 

amount from line 3 of the Foreign 

Earned Income Tax Worksheet in the 

Form 1040 instructions (as figured for 

the regular tax).

Line 25

If you are filing Form 1040-NR, enter on 

Form 6251, line 25, the amount from the 

list below that corresponds to your filing 

status.

• $492,300 if single.

• $276,900 if married filing separately.

• $553,850 if qualifying surviving 

spouse.

Line 27

If you are filing Form 1040-NR, enter on 

Form 6251, line 27, the amount from 

line 5 of the Qualified Dividends and 

Capital Gain Tax Worksheet, or the 

amount from line 21 of the Schedule D 

Tax Worksheet, whichever applies (as 

figured for the regular tax). If you didn’t 

complete either worksheet for the 

regular tax, enter the amount from Form 

1040-NR, line 15; if zero or less, 

enter -0-.

Form 2555. If you are filing Form 2555, 

the amount you enter on line 27 will take 

into account your regular tax capital gain 

excess, if any. Don’t refigure it using the 

amount of your AMT capital gain 

excess.

If you are filing Form 2555 and you 

didn’t complete either the Qualified 

Dividends and Capital Gain Tax 

Worksheet or the Schedule D Tax 

Worksheet for the regular tax, enter the 

amount from Form 6251, line 20.

Line 39

If you are filing Form 1040-NR and Form 

6251, line 12, is $220,700 or less 

($110,350 or less if married filing 

separately), multiply line 12 by 26% 

(0.26). Otherwise, multiply line 12 by 

Instructions for Form 6251 (2023) 13
28% (0.28) and subtract $4,414 ($2,207 

if married filing separately) from the 

result.

14 Instructions for Form 6251 (2023)