Form 6251 Alternative Minimum Tax—Individuals

 See separate instructions. (Rev. January 2006)

Department of the Treasury

Internal Revenue Service

 Attach to Form 1040 or Form 1040NR. 

Name(s) shown on Form 1040 Your s

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Alternative Minimum Taxable Income (See instructions for how to complete ea

1 If filing Schedule A (Form 1040), enter the amount from Form 1040, line 41 (minus any amount on Form

8914, line 2), and go to line 2. Otherwise, enter the amount from Form 1040, line 38 (minus any amount

on Form 8914, line 2), and go to line 7. (If less than zero, enter as a negative amount.)

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Medical and dental. Enter the smaller of Schedule A (Form 1040), line 4, or 21⁄2% of Form 1040, line 38

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Miscellaneous deductions from Schedule A (Form 1040), line 26

Taxes from Schedule A (Form 1040), line 9

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6 If Form 1040, line 38, is over $145,950 (over $72,975 if married filing separately), enter the amount from

line 9 of the Itemized Deductions Worksheet on page A-9 of the Instructions for Schedules A & B

(Form 1040)

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

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Subtract line 29 from line 28. If zero or less, enter -0- here and on lines 33 and 35 and stop here

● If you reported capital gain distributions directly on Form 1040, line 13; you reported qualified dividends

on Form 1040, line 9b; 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 on the back and enter the amount from line 55 here.

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

Tentative minimum tax. Subtract line 32 from line 31

Tax from Form 1040, line 44 (minus any tax from Form 4972 and any foreign tax credit from Form 1040,

line 47). If you used Schedule J to figure your tax, the amount for line 44 of Form 1040 must be refigured

without using Schedule J (see page 9 of the instructions)

For Paperwork Reduction Act Notice, see page 9 of the instructions. Cat. No. 13600G Form 625

Enter the home mortgage interest adjustment, if any, from line 6 of the worksheet on page 2 of the instructions

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IF your filing status is . . .

AND line 28 is

not over . . .

THEN enter on

line 29 . . .

Single or head of household $112,500 $40,250

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Alternative Minimum Tax

Alternative minimum tax. Subtract line 34 from line 33. If zero or less, enter -0-. Enter here and on Form

1040, line 45

Part I

Part II

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Married filing jointly or qualifying widow(er) 150,000 58,000

Married filing separately 75,000 29,000

If line 28 is over the amount shown above for your filing status, see page 7 of the instructions.

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(99)

Tax refund from Form 1040, line 10 or line 21 ( 

Investment interest expense (difference between regular tax and AMT) 

Depletion (difference between regular tax and AMT)

Net operating loss deduction from Form 1040, line 21. Enter as a positive amount

Interest from specified private activity bonds exempt from the regular tax

Qualified small business stock (7% of gain excluded under section 1202)

Exercise of incentive stock options (excess of AMT income over regular tax income)

Estates and trusts (amount from Schedule K-1 (Form 1041), box 12, code A)

Electing large partnerships (amount from Schedule K-1 (Form 1065-B), box 6) 

Disposition of property (difference between AMT and regular tax gain or loss)

Depreciation on assets placed in service after 1986 (difference between regular tax and AMT)

Passive activities (difference between AMT and regular tax income or loss)

Loss limitations (difference between AMT and regular tax income or loss) 

Circulation costs (difference between regular tax and AMT)

Long-term contracts (difference between AMT and regular tax income)

22 Mining costs (difference between regular tax and AMT)

23 Research and experimental costs (difference between regular tax and AMT) 

24 Income from certain installment sales before January 1, 1987

25 Intangible drilling costs preference

26 Other adjustments, including income-based related adjustments

27 Alternative tax net operating loss deduction

28 Alternative minimum taxable income. Combine lines 1 through 27. (If married filing separately and line

28 is more than $191,000, see page 7 of the instructions.)

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● All others: If line 30 is $175,000 or less ($87,500 or less if married filing separately), multiply line 30 by 26% (.26).

Otherwise, multiply line 30 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result. 36 Enter the amount from Form 6251, line 30 36

Enter the amount from line 6 of the Qualified Dividends and Capital Gain Tax

Worksheet in the instructions for Form 1040, line 44, or the amount from line

13 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 9 of the instructions)

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

AMT, if necessary) (see page 9 of the instructions)

If you did not complete a Schedule D Tax Worksheet for the regular tax or

the AMT, enter the amount from line 37. Otherwise, add lines 37 and 38, and

enter the smaller of that result or the amount from line 10 of the Schedule

D Tax Worksheet (as refigured for the AMT, if necessary)

Subtract line 40 from line 36

If line 41 is $175,000 or less ($87,500 or less if married filing separately), multiply line 41 by 26% (.26).

Otherwise, multiply line 41 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the

result 

Enter the smaller of line 45 or line 46

Add lines 42, 48, 50, and 52

If line 36 is $175,000 or less ($87,500 or less if married filing separately), multiply line 36 by 26% (.26).

Otherwise, multiply line 36 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the

result

Enter the smaller of line 53 or line 54 here and on line 31

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Form 6251 (2005) (Rev. 1-2006) 

Tax Computation Using Maximum Capital Gains Rates

Enter the smaller of line 36 or line 39

Multiply line 49 by 15% (.15) 

Form 625

Part III

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Multiply line 47 by 5% (.05) 

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Enter the smaller of line 36 or line 37

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Subtract line 47 from line 46

Subtract line 46 from line 40

Multiply line 51 by 25% (.25) 

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If line 38 is zero or blank, skip lines 51 and 52 and go to line 53. Otherwise, go to line 51.

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Enter:

● $59,400 if married filing jointly or qualifying widow(er),

● $29,700 if single or married filing separately, or

● $39,800 if head of household.

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Enter the amount from line 7 of the Qualified Dividends and Capital Gain Tax

Worksheet in the instructions for Form 1040, line 44, or the amount from line

14 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). If

you did not complete either worksheet for the regular tax, enter -0-

Subtract line 44 from line 43. If zero or less, enter -0-