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 35. If less than zero, enter as a (loss) ©

17 17

Adjustments and Preferences

1 If you itemized deductions on Schedule A (Form 1040), go to line 2. If you did not itemize

deductions, enter your standard deduction from Form 1040, line 34, and skip to line 6

2

3

Medical and dental. Enter the smaller of Schedule A, line 4, or 21⁄2% of Form 1040, line 32

4

Miscellaneous itemized deductions. Enter the amount from Schedule A, line 26

Taxes. Enter the amount from Schedule A, line 9

5

6 Refund of taxes. Enter any tax refund from Form 1040, line 10 or 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 8

18

13

14

Tax-exempt interest from private activity bonds issued after 8/7/86 

19 Combine lines 15 through 18 ©

20 Alternative tax net operating loss deduction. See instructions

21

Alternative Minimum Taxable Income

22

23

24

25

Exemption Amount. (If this form is for a child under age 14, see instructions.)

26

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

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 instructions

Tentative minimum tax. Subtract line 25 from line 24 ©

Enter your tax from Form 1040, line 38 (plus any amount from Form 4970 included on Form

1040, line 39), minus any foreign tax credit from Form 1040, line 43

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 13600G Form 6251 (1994)

If Form 1040, line 32, is over $111,800 (over $55,900 if married filing separately), and you itemized

deductions, enter the amount, if any, from line 9 of the worksheet for Schedule A, line 29

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

13

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: Enter on line 22:

Single or head of household $112,500 $33,750

9

10

11

27

18

Exemption Amount and Alternative Minimum Tax

Alternative Minimum Taxable Income. Subtract line 20 from line 19. (If married filing

separately and line 21 is more than $165,000, see instructions.) ©

Alternative Minimum Tax. (If this form is for a child under age 14, see instructions.) Subtract

line 27 from line 26. If zero or less, enter -0-. Enter here and on Form 1040, line 48 ©

Part III

Part I

Part II

16

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

16

Married filing jointly or qualifying widow(er) 150,000 45,000

Married filing separately 75,000 22,500

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

15 Total Adjustments and Preferences. Combine lines 1 through 14 ©

28

28

15

Other. Enter the amount, if any, for each item 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

Charitable contributions

n Related adjustments

j Patron’s adjustment

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