Approved through
December 1990. As part of its next clearance submission, IRS should
redraft the general instructions to clarify the circumstances under
which the alternative minimum tax applies. IRS should not assume
that the taxpayer will have clearly in mind instructions found on
other documents, as for example, the instruction to Form 1040. You
may omit printing the expiration date on this form. Also, you may
continue to use previous versions of this form.
Inventory as of this Action
Requested
Previously Approved
12/31/1990
12/31/1990
09/30/1991
118,300
0
1,025,145
610,428
0
4,438,878
0
0
0
FORM 6251 IS USED BY INDIVIDUALS
HAVING ADJUSTMENTS OR TAX PREFERENCE ITEMS OR A TAXABLE INCOME
ABOVE CERTAIN EXEMPTION AMOUNTS TOGETHER WITH CREDITS AGAINST THEIR
REGULAR TAX. THE FORM PROVIDES A COMPUTATION OF THE ALTERNATIVE
MINIMUM TAX WHICH IS ADDED TO TAX LIABILITY. THE INFORMATION IS
NEEDED TO SEE WHETHER TAXPAYERS ARE COMPLYING WITH THE
LAW.
On behalf of this Federal agency, I certify that
the collection of information encompassed by this request complies
with 5 CFR 1320.9 and the related provisions of 5 CFR
1320.8(b)(3).
The following is a summary of the topics, regarding
the proposed collection of information, that the certification
covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a
benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control
number;
If you are unable to certify compliance with any of
these provisions, identify the item by leaving the box unchecked
and explain the reason in the Supporting Statement.