Form 6251 Alternative Minimum Tax—Individuals ca
Department of the Treasury > See separate instructions. Attachment
Internal Revenue Service > Attach to Form 1040 or Form 1040NR. Estates and trusts, use Form 8656. Sequence No. 32
Name(s) shown on Form 1040 Your social security number
1 Enter the amount from Form 1040, line 36. (If Form 1040, line 36 is less than zero, enter as a negative amount, |_1
2 Net operating loss deduction, if any, from Form 1040, line 22. (Enter as a positive amount.) -L2
3 Overall itemized deductions limitation (see instructions). . 2... ee ee )
4 Combine lines 1, 2, and 3 . 4
5 Adjustments: (See instructions before completing.)
a Standard deduction, if any, from Form 1040, line34.. . . . Sa
b Medical and dental expenses. (Enter the smaller of the amount from Schedule A
(Form 1040), line 4 or 21% of Form 1040, line 32)... . . poe
€ Miscellaneous itemized deductions from Schedule A (Form 1040), line 24.
d_ Taxes from Schedule A (Form 1040),line8. 2 2... . «LSS
e Refund of taxes... ee )
f Certain home mortgage interest Sf
g Investment interest expense... rs
h_ Depreciation of tangible property placed | in service after 1986 5h
Circulation and research and experimental expenditures paid or incurred after tees |S!
Jj Mining exploration and development costs paid or incurred after 1986. . . . LS
k Long-term contracts entered into after 2/28/86. 5k
| Pollution control facilities placed in service after 1986, SI
m_ Installment sales of certain property . 5m
n_ Adjusted gain or loss and incentive stock options . 5n
© Certain loss limitations . 50
p Tax shelter farm loss 5p
q Passive activity loss . 5q
r Beneficiaries of estates and trusts Se
s Combine lines 5a through 5r 5s
6 Tax preference items: (See instructions before completing)
a Appreciated property charitable deduction . 6a
b Tax-exempt interest from private activity bonds issued after 2/7/86. 6b
© Depletion . 6c
d Accelerated depreciation of real property placed in service before 1987 6d
e Accelerated depreciation of leased personal property placed in service before 1987 | 6
Amortization of certified pollution control facilities placed in service before 1987. | _6f
G Intangible drilingcoss 5... we ee ee ee LD
h Add lines 6a through 6g a
7 Combine lines 4, 5s,and6h . . . 7
8 _ Energy preference adjustment for certain taxpayers. (Do not enter more than 40% of line 7,) See instructions . |_8
9 Subtract line 8 from line 7 . : 9
40 Alternative tax net operating loss deduction. See instructions for limitations 10
11 Alternative minimum taxable income. Subtract line 10 from line 9. If married filing separately, see instructions |_11
12 Enter: $40,000 ($20,000 if married filing separately; $30,000 if single or head of household) . . . . . . | 12
43 Enter: $150,000 ($75,000 if married filing separately; $112,500 if single or head of household). . . . . . {13
44 Subtract line 13 from line 11. If zero or less, enter -0- here and on line 15 and go to line 16. . p44
45 Multiply line 14 by 25% (25). 2. . ee ee ee ee PAS
46 Exemption. Subtract line 15 from line 12. If zero or less, enter -0-. If completing this form for a child under age
14, see instructions for amount to enter . 16
47 Subtract line 16 from line 11. If zer0 oF less, enter -0- here and on line 22 and skip lines 18 through 21. 7
18 Multiply line 17 by 24% (.24) . 18
19 Alternative minimum tax foreign tax credit. See instructions . 19
20 Tentative minimum tax. Subtract line 19 from line 18 . 20
21 Enter your tax from Form 1040, line 38, minus any foreign tax credit on Form 1040, line 43. if an amount is
entered on line 39 of Form 1040, see instructions... 21
22 Alternative minimum tax. Subtract line 21 from line 20. If zero or less, enter -0-. Enter this amount on Form
1040, line 48. If completing this form for a child under age 14, see instructions for amount to enter... .| 22
For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 136006 Form 6251 (1991)

“U.S. Government Printing Office: 1991 — 285-376