Form 6251 Alternative Minimum Tax-Individuals

Form

6251

Department of the Treasury
Internal Revenue Service (99)
Name(s) shown on Form 1040 or Form 1040NR

Part I

Alternative Minimum Tax—Individuals
© See
© Attach

OMB No. 1545-0074

2009

separate instructions.

Attachment
Sequence No. 32
Your social security number

to Form 1040 or Form 1040NR.

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 41 (minus any amount on Form 8914,
line 6), and go to line 2. Otherwise, enter the amount from Form 1040, line 38 (minus any amount on Form 8914,
line 6), and go to line 7. (If less than zero, enter as a negative amount.) . . . . . . . . . . . . .
2 Medical and dental. Enter the smaller of Schedule A (Form 1040), line 4, or 2.5% (.025) of Form 1040, line 38. If
zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 Taxes from Schedule A (Form 1040), lines 5, 6, and 8 . . . . . . . . . . . . . . . . . .
4 Enter the home mortgage interest adjustment, if any, from line 6 of the worksheet on page 2 of the instructions
5 Miscellaneous deductions from Schedule A (Form 1040), line 27 . . . . . . . . . . . . . . .
6 If Form 1040, line 38, is over $166,800 (over $83,400 if married filing separately), enter the amount from
line 11 of the Itemized Deductions Worksheet on page A-11 of the instructions for Schedule A (Form 1040) .
7 If filing Schedule L (Form 1040A or 1040), enter as a negative amount the sum of lines 6 and 20 from that schedule . . .
8 Tax refund from Form 1040, line 10 or line 21 . . . . . . . . . . . . . . . . . . . .
9 Investment interest expense (difference between regular tax and AMT) . . . . . . . . . . . . .
10 Depletion (difference between regular tax and AMT) . . . . . . . . . . . . . . . . . .
11 Net operating loss deduction from Form 1040, line 21. Enter as a positive amount .
12 Alternative tax net operating loss deduction . . . . . . . . . . . . .
13 Interest from specified private activity bonds exempt from the regular tax . . . .
14 Qualified small business stock (7% of gain excluded under section 1202) . . . .
15 Exercise of incentive stock options (excess of AMT income over regular tax income) .

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16 Estates and trusts (amount from Schedule K-1 (Form 1041), box 12, code A) . . .
17 Electing large partnerships (amount from Schedule K-1 (Form 1065-B), box 6) . . . . . .
18 Disposition of property (difference between AMT and regular tax gain or loss) . . . . . .
19 Depreciation on assets placed in service after 1986 (difference between regular tax and AMT) .
20 Passive activities (difference between AMT and regular tax income or loss)
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21 Loss limitations (difference between AMT and regular tax income or loss) . . . . . . .
22 Circulation costs (difference between regular tax and AMT) . . . . . . . . . . .
23 Long-term contracts (difference between AMT and regular tax income) . .
24 Mining costs (difference between regular tax and AMT) . . . . . .
25 Research and experimental costs (difference between regular tax and AMT)
26 Income from certain installment sales before January 1, 1987. . . . .
27 Intangible drilling costs preference . . . . . . . . . . . .
28 Other adjustments, including income-based related adjustments
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29 Alternative minimum taxable income. Combine lines 1 through 28. (If married filing separately and line 29 is
more than $216,900, see page 8 of the instructions.) . . . . . . . . . . . . . . . . . .

Part II Alternative Minimum Tax (AMT)

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30 Exemption. (If you were under age 24 at the end of 2009, see page 8 of the instructions.)
IF your filing status is . . .
AND line 29 is not over . . .
THEN enter on line 30 . . .

%

Single or head of household . . . . .
$112,500. . . . . . .
$46,700
Married filing jointly or qualifying widow(er) .
150,000
. . . . . .
70,950
Married filing separately . . . . . . .
75,000
. . . . . .
35,475
If line 29 is over the amount shown above for your filing status, see page 8 of the instructions.

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31 Subtract line 30 from line 29. If more than zero, go to line 32. If zero or less, enter -0- here and on lines 34 and 36 and skip the rest of Part II.
32 ● If you are filing Form 2555 or 2555-EZ, see page 9 of the instructions for the amount to enter.
● If you reported capital gain distributions directly on Form 1040, line 13; you reported qualified dividends
on Form 1040, line 9b; or you had a gain on both lines 15 and 16 of Schedule D (Form 1040) (as refigured
. .
for the AMT, if necessary), complete Part III on the back and enter the amount from line 55 here.
● All others: If line 31 is $175,000 or less ($87,500 or less if married filing separately), multiply line 31 by 26% (.26).
Otherwise, multiply line 31 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result.

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33 Alternative minimum tax foreign tax credit (see page 9 of the instructions) .
34 Tentative minimum tax. Subtract line 33 from line 32 . . . . . . .

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35 Tax from Form 1040, line 44 (minus any tax from Form 4972 and any foreign tax credit from Form 1040,
line 47). If you used Schedule J to figure your tax, the amount from line 44 of Form 1040 must be refigured
without using Schedule J (see page 11 of the instructions) . . . . . . . . . . . . . . . .
36 AMT. Subtract line 35 from line 34. If zero or less, enter -0-. Enter here and on Form 1040, line 45 . . .
For Paperwork Reduction Act Notice, see page 12 of the instructions.
Cat. No. 13600G

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Form

6251 (2009)

Form 6251 (2009)

Page

2

Part III Tax Computation Using Maximum Capital Gains Rates
37 Enter the amount from Form 6251, line 31. If you are filing Form 2555 or 2555-EZ, enter the amount from line 3
of the worksheet on page 9 of the instructions . . . . . . . . . . . . . . . . . . . .
38 Enter the amount from line 6 of the Qualified Dividends and Capital Gain Tax
Worksheet in the instructions for Form 1040, line 44, or the amount from line 13 of
the Schedule D Tax Worksheet on page D-10 of the instructions for Schedule D
(Form 1040), whichever applies (as refigured for the AMT, if necessary) (see page
11 of the instructions). If you are filing Form 2555 or 2555-EZ, see page 11 of the
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instructions for the amount to enter . . . . . . . . . . . . . .
39 Enter the amount from Schedule D (Form 1040), line 19 (as refigured for the AMT, if
necessary) (see page 11 of the instructions). If you are filing Form 2555 or 2555-EZ,
see page 11 of the instructions for the amount to enter . . . . . . . . .

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40 If you did not complete a Schedule D Tax Worksheet for the regular tax or the
AMT, enter the amount from line 38. Otherwise, add lines 38 and 39, 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). If you are filing Form 2555 or
40
2555-EZ, see page 11 of the instructions for the amount to enter
. . . . .
41 Enter the smaller of line 37 or line 40 . . . . . . . . . . . . . . . .

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42 Subtract line 41 from line 37

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43 If line 42 is $175,000 or less ($87,500 or less if married filing separately), multiply line 42 by 26% (.26). Otherwise,
multiply line 42 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result . . . ©
44 Enter:
● $67,900 if married filing jointly or qualifying widow(er),
. . . .
● $33,950 if single or married filing separately, or
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● $45,500 if head of household.

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45 Enter the amount from line 7 of the Qualified Dividends and Capital Gain Tax
Worksheet in the instructions for Form 1040, line 44, or the amount from line 14 of
the Schedule D Tax Worksheet on page D-10 of the instructions for Schedule D
(Form 1040), whichever applies (as figured for the regular tax). If you did not
complete either worksheet for the regular tax, enter -0- . . . . . . . .

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46 Subtract line 45 from line 44. If zero or less, enter -0- .

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47 Enter the smaller of line 37 or line 38

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48 Enter the smaller of line 46 or line 47

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49 Subtract line 48 from line 47

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50 Multiply line 49 by 15% (.15)

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If line 39 is zero or blank, skip lines 51 and 52 and go to line 53. Otherwise, go to line 51.
51 Subtract line 47 from line 41

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52 Multiply line 51 by 25% (.25)

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53 Add lines 43, 50, and 52

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54 If line 37 is $175,000 or less ($87,500 or less if married filing separately), multiply line 37 by 26% (.26). Otherwise,
multiply line 37 by 28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result . . . .
55 Enter the smaller of line 53 or line 54 here and on line 32. If you are filing Form 2555 or 2555-EZ, do not enter
this amount on line 32. Instead, enter it on line 4 of the worksheet on page 9 of the instructions. . . . . .

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Form

6251

(2009)