OMB No. 1545-0227

Form 6251 Alternative Minimum Tax—Individuals

 See separate instructions.

Department of the Treasury

Internal Revenue Service

Attachment

 Attach to Form 1040 or Form 1040NR. Sequence No. 32

Name(s) shown on Form 1040 Your social security number

Enter the amount from Form 1040, line 37. If less than zero, enter as a (loss)

17 17

Alternative Minimum Taxable Income

1 If you itemized deductions on Schedule A (Form 1040), go to line 2. Otherwise, enter your standard

deduction from Form 1040, line 36, here and go to line 6

2

3

Medical and dental. Enter the smaller of Schedule A (Form 1040), line 4 or 21⁄2% of Form 1040, line 34

4

Miscellaneous itemized deductions. Enter the amount from Schedule A (Form 1040), line 26

Taxes. Enter the amount from Schedule A (Form 1040), line 9

5

6 Refund of taxes. Enter any tax refund from Form 1040, line 10 or line 21

7

8 Post-1986 depreciation. Enter difference between regular tax and AMT depreciation

12

Adjusted gain or loss. Enter difference between AMT and regular tax gain or loss

Passive activities. Enter difference between AMT and regular tax income or loss

Beneficiaries of estates and trusts. Enter the amount from Schedule K-1 (Form 1041), line 9

18

13

14

Tax-exempt interest income from private activity bonds issued after August 7, 1986

19 Combine lines 15 through 18

20 Alternative tax net operating loss deduction (see page 6 of the instructions)

21

22

23

24

25

Exemption amount. (If this form is for a child under age 14, see page 7 of the instructions.)

26

Subtract line 22 from line 21. If zero or less, enter -0- here and on lines 26 and 28 and stop here

Go to Part III of Form 6251 to figure line 24 if you reported capital gain distributions directly on Form

1040, line 13, or you had a gain on both lines 16 and 17 of Schedule D (Form 1040) (as refigured for the

AMT, if necessary). All others: If line 23 is $175,000 or less ($87,500 or less if married filing separately),

multiply line 23 by 26% (.26). Otherwise, multiply line 23 by 28% (.28) and subtract $3,500 ($1,750 if

married filing separately) from the result

Alternative minimum tax foreign tax credit (see page 7 of the instructions)

Tentative minimum tax. Subtract line 25 from line 24

Enter your tax from Form 1040, line 40 (minus any tax from Form 4972 and any foreign tax credit from

Form 1040, line 43)

For Paperwork Reduction Act Notice, see page 8 of the instructions. Cat. No. 13600G Form 6251 (2001)

If Form 1040, line 34, is over $132,950 (over $66,475 if married filing

separately) and you itemized deductions, enter the amount, if any, from line

9 of the worksheet for Schedule A (Form 1040), line 28

Certain interest on a home mortgage not used to buy, build, or improve your home

Investment interest. Enter difference between regular tax and AMT deduction

1

2

3

4

5

6

7

8

9

10

11

12

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14

19

20

21

23

22

24

25

26

27

(

Incentive stock options. Enter excess of AMT income over regular tax income

)

( )

IF your filing status is . . .

AND line 21 is

not over . . .

THEN enter on

line 22 . . .

Single or head of household $112,500 $35,750

9

10

11

27

18

Alternative Minimum Tax

Alternative minimum taxable income. Subtract line 20 from line 19. (If married filing separately and line

21 is more than $173,000, see page 7 of the instructions.)

Alternative minimum tax. Subtract line 27 from line 26. If zero or less, enter -0-. Enter here and on Form

1040, line 41

Part I

Part II

16

Enter as a positive amount any net operating loss deduction from Form 1040, line 21

16

Married filing jointly or qualifying widow(er) 150,000 49,000

Married filing separately 75,000 24,500

If line 21 is over the amount shown above for your filing status, see page 7 of the instructions.

15 Total adjustments and preferences. Combine lines 1 through 14

28

28

15

Other. Enter the amount, if any, for each item below and enter the total on line 14.

a

g

b

h

c

Circulation expenditures

Pollution control facilities

Research and experimental

Depreciation (pre-1987)

Installment sales

Long-term contracts

Loss limitations

d

e

f

i

k

l

Depletion

Intangible drilling costs

Mining costs

Tax shelter farm activities



m

Related adjustments

n

j Patron’s adjustment

Section 1202 exclusion

o

Large partnerships

2001

(99)
29 Enter the amount from Form 6251, line 23 29

Enter the amount from Schedule D (Form 1040), line 23, or line 9 of the

Schedule D Tax Worksheet on page D-9 of the instructions for Schedule D

(Form 1040), whichever applies (as refigured for the AMT, if necessary) (see

page 8 of the instructions)

Enter the amount from Schedule D (Form 1040), line 19 (as refigured for the

AMT, if necessary) (see page 8 of the instructions)

Add lines 30 and 31

Subtract line 34 from line 29. If zero or less, enter -0-

If line 35 is $175,000 or less ($87,500 or less if married filing separately), multiply line 35 by 26% (.26).

Otherwise, multiply line 35 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the

result

Enter the amount from Schedule D (Form 1040), line 28, or line 16 of the

Schedule D Tax Worksheet on page D-9 of the instructions for Schedule D

(Form 1040), whichever applies (as figured for the regular tax) (see page 8 of

the instructions)

Enter the smallest of line 29, line 30, or line 37. If zero, go to line 44

Multiply line 42 by 10% (.10)

Enter the smaller of line 29 or line 30

Enter the amount from line 38

Subtract line 45 from line 44

Multiply line 46 by 20% (.20)

Add lines 36, 41, 43, 47, and 51

If line 29 is $175,000 or less ($87,500 or less if married filing separately), multiply line 29 by 26% (.26).

Otherwise, multiply line 29 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the

result

Enter the smaller of line 52 or line 53 here and on line 24

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31

32

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35

36

37

38

43

44

45

46

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48

49

52

51

50

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35

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38

43

44

45

46

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49

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51

52

30

31

Form 6251 (2001) Page 2

Line 24 Computation Using Maximum Capital Gains Rates

Enter the amount from Schedule D (Form 1040), line 23, or line 4 of the

Schedule D Tax Worksheet on page D-9 of the instructions for Schedule D

(Form 1040), whichever applies (as refigured for the AMT, if necessary) (see

page 8 of the instructions)

Enter the smaller of line 32 or line 33

53

54

53

54

Enter the amount from line 29

Add lines 35, 38, and 46

Subtract line 49 from line 48

Multiply line 50 by 25% (.25)

Caution: If you did not complete Part IV of Schedule D (Form 1040), see page 8 of the instructions before

you complete this part.

If line 31 is zero or blank, skip lines 48 through 51 and go to line 52. Otherwise, go to line 48.

Form 6251 (2001)

Part III

Enter your qualified 5-year gain, if any, from

Schedule D (Form 1040), line 29 (as refigured for

the AMT, if necessary) (see page 8 of the

instructions)

39

40 Enter the smaller of line 38 or line 39 40

39

41 Multiply line 40 by 8% (.08)

42 Subtract line 40 from line 38 42

41