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

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Alternative Minimum Taxable Income (See instructions for how to complete each line.)

1 If filing Schedule A (Form 1040), enter the amount from Form 1040, line 38, and go to line 2. Otherwise,

enter the amount from Form 1040, line 35, and go to line 7. (If zero or less, 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 35

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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 35, is over $139,500 (over $69,750 if married filing separately), enter the amount from

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

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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 13a; you reported

qualified dividends on Form 1040, line 9b; or you had a gain on both lines 16 and 17a of

Schedule D (Form 1040) (as refigured for the AMT, if necessary), complete Part III on the

back and enter the amount from line 65 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 41 (minus any tax from Form 4972 and any foreign tax credit from Form 1040, line 44)

For Paperwork Reduction Act Notice, see page 8 of the instructions. Cat. No. 13600G Form 6251 (2003)

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

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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 42

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 (see instructions)

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

Estates and trusts (amount from Schedule K-1 (Form 1041), line 9)

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.



2003
36 Enter the amount from Form 6251, line 30 36

Enter the amount from Schedule D (Form 1040), line 26, or line 13 of the

Schedule D Tax Worksheet on page D-11 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)

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 amount from Schedule D (Form 1040), line 30, or line 19 of the

Schedule D Tax Worksheet on page D-11 of the instructions for Schedule D

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

the instructions)

Enter the smaller of line 43 or line 44

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

Schedule D (Form 1040), line 35 (as refigured for

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

instructions) 

Subtract line 51 from line 49

Multiply line 53 by 10% (.10) 

Add lines 42, 48, 52, 54, 58, 60, and 62

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 63 or line 64 here and on line 31

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Form 6251 (2003) Page 2

Tax Computation Using Maximum Capital Gains Rates

Enter the smaller of line 36 or line 39

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Subtract line 47 from line 46

Multiply line 57 by 15% (.15) 

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

you complete this part.

Form 6251 (2003)

Part III

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

the AMT, enter the amount from Schedule D (Form 1040), line 43 (or if that

line is blank, the amount from Schedule D (Form 1040), line 31). Otherwise,

enter the amount from line 32 of the Schedule D Tax Worksheet on page

D-11 of the instructions for Schedule D (Form 1040) (or if that line is blank,

the amount from line 20 of that worksheet). Refigure all amounts for the AMT,

if necessary (see page 8 of the instructions) 

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Enter the smaller of line 45 or line 46. If line 45 is zero, go to line 55 47

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Multiply line 47 by 5% (.05) 

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Subtract line 47 from line 45. If zero or less, enter -0- and go to line 55 49

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Enter the smaller of line 36 or line 37

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Multiply line 51 by 8% (.08) 

Subtract line 45 from line 44

Enter the smaller of line 55 or line 56

Subtract line 57 from line 56

Subtract line 44 from line 40

Multiply line 61 by 25% (.25) 

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51 Enter the smaller of line 49 or line 50 51

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Multiply line 59 by 20% (.20)  60

If line 38 is zero or blank, skip lines 61 and 62 and go to line 63. Otherwise, go to line 61.

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