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 36. 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. Otherwise, enter your standard

deduction from Form 1040, line 35, here and go to line 6

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3

Medical and dental. Enter the smaller of Schedule A (Form 1040), line 4 or 21⁄2% of Form 1040, line 33

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

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

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

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

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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

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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 page 5 of the instructions

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Alternative Minimum Taxable Income

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Exemption Amount. (If this form is for a child under age 14, see page 6 of the instructions.)

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

If you completed Schedule D (Form 1040), and had an amount on line 25 or line 27 (as refigured for the

AMT, if necessary), go to Part IV of Form 6251 to figure line 24. 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 39 (minus any tax from Form 4972 and any foreign tax credit from

Form 1040, line 43)

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 13600G Form 6251 (1997)

If Form 1040, line 33, is over $121,200 (over $60,600 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

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(

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 $33,750

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27

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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 page 5 of the instructions.) ©

Alternative Minimum Tax. (If this form is for a child under age 14, see page 7 of the 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

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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 page 6 of the instructions.

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

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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

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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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(99)
29 Enter the amount from line 23 29

Enter the amount from Schedule D (Form 1040), line 27 (as refigured for the

AMT, if necessary)

Enter the amount from Schedule D (Form 1040), line 25 (as refigured for the

AMT, if necessary)

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 36 (as figured for the regular tax)

Enter the smallest of line 29, line 30, or line 37

Multiply line 38 by 10% (.10) ©

Enter the smaller of line 29 or line 30

Enter the amount from line 38

Subtract line 41 from line 40. If zero or less, enter -0-

Multiply line 42 by 20% (.20) ©

Add lines 36, 39, 43, and 47

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 48 or line 49 here and on line 24 ©

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Form 6251 (1997) Page 2

Part IV Line 24 Computation Using Maximum Capital Gains Rates

Enter the amount from Schedule D (Form 1040), line 22 (as refigured for the

AMT, if necessary)

Enter the smaller of line 32 or line 33

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50

Enter the amount from line 29

Add lines 35, 38, and 42

Subtract line 45 from line 44

Multiply line 46 by 25% (.25) ©