Instructions For Form 6251 - Alternative Minimum Tax-Individuals - 2011 Page 12
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12IF the code in THEN include that
1040NR, line 42, or the amount from
line 5 of the Qualified Dividends and
box 12 is...
adjustment in figuring
line 13 of the Schedule D Tax
Capital Gain Tax Worksheet in the
the amount on...
Worksheet in the instructions for
instructions for Form 1040NR, line 42,
Schedule D (Form 1040), whichever
or the amount from line 14 of the
B
line 2 of an AMT Qualified
applies (as refigured for the AMT, if
Schedule D Tax Worksheet in the
Dividends and Capital
necessary).
instructions for Schedule D (Form
Gain Tax Worksheet or
1040), whichever applies (as figured for
an AMT Schedule D Tax
Line 42
the regular tax). If you did not complete
Worksheet, whichever
If you are filing Form 1040NR and Form
either worksheet for the regular tax,
applies.
6251, line 41, is $175,000 or less
enter -0-.
C
line 5, column (h), of an
($87,500 or less if you checked filing
Line 53
AMT Schedule D.
status box 3, 4, or 5), multiply line 41 by
26% (.26). Otherwise, multiply line 41
If you are filing Form 1040NR and Form
D
line 12, column (h), of an
by 28% (.28) and subtract $3,500
6251, line 36, is $175,000 or less
AMT Schedule D.
($1,750 if you checked filing status box
($87,500 or less if you checked filing
E
line 11 of an AMT
3, 4, or 5) from the result.
status box 3, 4, or 5), multiply line 36 by
Unrecaptured Section
26% (.26). Otherwise, multiply line 36
Line 43
1250 Gain Worksheet.
by 28% (.28) and subtract $3,500
If you are filing Form 1040NR, enter
($1,750 if you checked filing status box
F
line 4 of an AMT 28%
$34,500 ($69,000 if you checked filing
3, 4, or 5) from the result.
Rate Gain Worksheet.
status box 6).
Form 1040NR. If you are filing Form
Line 44
1040NR, enter on Form 6251, line 37,
If you are filing Form 1040NR, enter on
the amount from line 4 of the Qualified
Form 6251, line 44, the amount from
Dividends and Capital Gain Tax
Worksheet in the instructions for Form
-12-
Instructions for Form 6251 (2011)
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