Instructions For Form 6251 - 2011 Page 13
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13Beneficiaries of estates or trusts. If
Form 1040NR. If you are filing Form
Line 44
you received a Schedule K-1 (Form
1040NR, enter on Form 6251, line 37,
If you are filing Form 1040NR, enter on
1041) that shows an adjustment in box
the amount from line 4 of the Qualified
Form 6251, line 44, the amount from
12, follow the instructions in the
Dividends and Capital Gain Tax
line 5 of the Qualified Dividends and
following table.
Worksheet in the instructions for Form
Capital Gain Tax Worksheet in the
1040NR, line 42, or the amount from
instructions for Form 1040NR, line 42,
IF the code in THEN include that
line 13 of the Schedule D Tax
or the amount from line 14 of the
box 12 is...
adjustment in figuring
Worksheet in the instructions for
Schedule D Tax Worksheet in the
the amount on...
Schedule D (Form 1040), whichever
instructions for Schedule D (Form
applies (as refigured for the AMT, if
B
line 2 of an AMT Qualified
1040), whichever applies (as figured for
necessary).
Dividends and Capital
the regular tax). If you did not complete
Gain Tax Worksheet or
Line 42
either worksheet for the regular tax,
an AMT Schedule D Tax
enter -0-.
If you are filing Form 1040NR and Form
Worksheet, whichever
6251, line 41, is $175,000 or less
Line 53
applies.
($87,500 or less if you checked filing
If you are filing Form 1040NR and Form
C
line 5, column (f), of an
status box 3, 4, or 5), multiply line 41 by
6251, line 36, is $175,000 or less
AMT Schedule D.
26% (.26). Otherwise, multiply line 41
($87,500 or less if you checked filing
by 28% (.28) and subtract $3,500
D
line 12, column (f), of an
status box 3, 4, or 5), multiply line 36 by
($1,750 if you checked filing status box
AMT Schedule D.
26% (.26). Otherwise, multiply line 36
3, 4, or 5) from the result.
by 28% (.28) and subtract $3,500
E
line 11 of an AMT
Line 43
($1,750 if you checked filing status box
Unrecaptured Section
3, 4, or 5) from the result.
1250 Gain Worksheet.
If you are filing Form 1040NR, enter
$34,500 ($69,000 if you checked filing
F
line 4 of an AMT 28%
status box 6).
Rate Gain Worksheet.
-12-
Instructions for Form 6251 (2011)
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