8801
Credit for Prior Year Minimum Tax—
OMB No. 1545-1073
2014
Individuals, Estates, and Trusts
Form
Information about Form 8801 and its separate instructions is at
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Department of the Treasury
Attachment
74
Attach to Form 1040, 1040NR, or 1041.
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Sequence No.
Internal Revenue Service (99)
Name(s) shown on return
Identifying number
Part I
Net Minimum Tax on Exclusion Items
1
1
Combine lines 1, 6, and 10 of your 2013 Form 6251. Estates and trusts, see instructions .
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2
Enter adjustments and preferences treated as exclusion items (see instructions)
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2
3 (
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3
Minimum tax credit net operating loss deduction (see instructions) .
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4
Combine lines 1, 2, and 3. If zero or less, enter -0- here and on line 15 and go to Part II. If more
than $238,550 and you were married filing separately for 2013, see instructions
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4
5
Enter: $80,800 if married filing jointly or qualifying widow(er) for 2013; $51,900 if single or head of
household for 2013; or $40,400 if married filing separately for 2013. Estates and trusts, enter $23,100
5
6
Enter: $153,900 if married filing jointly or qualifying widow(er) for 2013; $115,400 if single or head
of household for 2013; or $76,950 if married filing separately for 2013. Estates and trusts, enter
$76,950
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6
7
7
Subtract line 6 from line 4. If zero or less, enter -0- here and on line 8 and go to line 9
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8
Multiply line 7 by 25% (.25) .
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8
9
9
Subtract line 8 from line 5. If zero or less, enter -0-. If under age 24 at the end of 2013, see instructions
10
Subtract line 9 from line 4. If zero or less, enter -0- here and on line 15 and go to Part II. Form
1040NR filers, see instructions .
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10
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• If for 2013 you filed Form 2555 or 2555-EZ, see instructions for the amount to enter.
• If for 2013 you reported capital gain distributions directly on Form 1040, line 13; you
reported qualified dividends on Form 1040, line 9b (Form 1041, line 2b(2)); or you had a
gain on both lines 15 and 16 of Schedule D (Form 1040) (lines 18a and 19, column (2), of
Schedule D (Form 1041)), complete Part III of Form 8801 and enter the amount from line
55 here. Form 1040NR filers, see instructions.
11
• All others: If line 10 is $179,500 or less ($89,750 or less if married filing separately for
2013), multiply line 10 by 26% (.26). Otherwise, multiply line 10 by 28% (.28) and subtract
$3,590 ($1,795 if married filing separately for 2013) from the result. Form 1040NR filers,
see instructions.
12
12
Minimum tax foreign tax credit on exclusion items (see instructions)
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13
Tentative minimum tax on exclusion items. Subtract line 12 from line 11 .
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13
14
14
Enter the amount from your 2013 Form 6251, line 34, or 2013 Form 1041, Schedule I, line 55 .
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15
Net minimum tax on exclusion items. Subtract line 14 from line 13. If zero or less, enter -0- .
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15
8801
For Paperwork Reduction Act Notice, see instructions.
Form
(2014)
Cat. No. 10002S