Form 8801 - Credit For Prior Year Minimum Tax - Individuals, Estates, And Trusts Page 3
Download a blank fillable Form 8801 - Credit For Prior Year Minimum Tax - Individuals, Estates, And Trusts in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form 8801 - Credit For Prior Year Minimum Tax - Individuals, Estates, And Trusts with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3
43
Form 8801 (2014)
Page
Part III
Tax Computation Using Maximum Capital Gains Rates
Complete Part III only if you are required to do so by line 11 or by the Foreign Earned Income Tax Worksheet in the instructions.
Caution. If you did not complete the 2013 Qualified Dividends and Capital Gain Tax Worksheet,
the 2013 Schedule D Tax Worksheet, or Part V of the 2013 Schedule D (Form 1041), see the
instructions before completing this part.
27
Enter the amount from Form 8801, line 10. If you filed Form 2555 or 2555-EZ for 2013, enter the
amount from line 3 of the Foreign Earned Income Tax Worksheet in the instructions .
.
.
.
.
27
Caution. If for 2013 you filed Form 1040NR, 1041, 2555, or 2555-EZ, see the instructions before
completing lines 28, 29, and 30.
28
Enter the amount from line 6 of your 2013 Qualified Dividends and Capital Gain Tax Worksheet,
the amount from line 13 of your 2013 Schedule D Tax Worksheet, or the amount from line 26 of
the 2013 Schedule D (Form 1041), whichever applies* .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
28
If you figured your 2013 tax using the 2013 Qualified Dividends and Capital Gain Tax
Worksheet, skip line 29 and enter the amount from line 28 on line 30. Otherwise, go to line
29.
29
Enter the amount from line 19 of your 2013 Schedule D (Form 1040), or line 18b, column (2), of the
2013 Schedule D (Form 1041) .
.
.
.
.
.
.
.
.
.
.
.
.
.
29
30
Add lines 28 and 29, and enter the smaller of that result or the amount from line 10 of your 2013
Schedule D Tax Worksheet .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
30
31
Enter the smaller of line 27 or line 30
31
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
32
Subtract line 31 from line 27
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
32
33
If line 32 is $179,500 or less ($89,750 or less if married filing separately for 2013), multiply line 32
by 26% (.26). Otherwise, multiply line 32 by 28% (.28) and subtract $3,590 ($1,795 if married filing
separately for 2013) from the result. Form 1040NR filers, see instructions .
.
.
.
.
.
.
.
33
▶
}
34
Enter:
• $72,500 if married filing jointly or qualifying widow(er) for 2013,
• $36,250 if single or married filing separately for 2013,
. . . . . . .
34
• $48,600 if head of household for 2013, or
• $2,450 for an estate or trust.
Form 1040NR filers, see instructions.
35
Enter the amount from line 7 of your 2013 Qualified Dividends and Capital Gain Tax Worksheet, the
amount from line 14 of your 2013 Schedule D Tax Worksheet, or the amount from line 27 of the 2013
Schedule D (Form 1041), whichever applies. If you did not complete either worksheet or Part V of the
2013 Schedule D (Form 1041), enter the amount from your 2013 Form 1040, line 43, or 2013 Form
1041, line 22, whichever applies; if zero or less, enter -0-. Form 1040NR filers, see instructions .
.
.
35
36
Subtract line 35 from line 34. If zero or less, enter -0-
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
36
37
Enter the smaller of line 27 or line 28
37
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
38
Enter the smaller of line 36 or line 37
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
38
39
Subtract line 38 from line 37
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
39
}
40
Enter:
• $400,000 if single for 2013,
• $225,000 if married filing separately for 2013,
• $450,000 if married filing jointly or qualifying widow(er) for 2013,
40
. . . . . . .
• $425,000 if head of household for 2013, or
• $11,950 for an estate or trust.
Form 1040NR filers, see instructions.
41
41
Enter the amount from line 36 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
42
Form 1040 filers, enter the amount from line 7 of your 2013 Qualified Dividends and Capital Gain Tax
Worksheet or the amount from line 19 of your 2013 Schedule D Tax Worksheet, whichever applies. If you did
not complete either worksheet, see instructions. Form 1041 filers, enter the amount from line 27 of your 2013
Schedule D (Form 1041) or line 18 of your 2013 Schedule D Tax Worksheet, whichever applies. If you did not
complete either the worksheet or Part V of the 2013 Schedule D (Form 1041), enter the amount from your
2013 Form 1041, line 22; if zero or less, enter -0-. Form 1040NR filers, see instructions .
.
.
.
.
.
.
42
8801
Form
(2014)
ADVERTISEMENT
0 votes
Related Articles
Related forms
Instructions For Form 8801 - Credit For Prior Year Minimum Tax-individuals, Estates, And Trusts - 2007
Financial
Instructions For Form 8801 - Credit For Prior Year Minimum Tax - Individuals, Estates, And Trusts - 2008
Financial
Form Ia 8801 - Credit For Prior Year Minimum Tax For Individuals, Estates And Trusts - 1998
Financial
Related Categories
Parent category: Financial