Form Ct-6251 - Connecticut Alternative Minimum Tax Return - Individuals - 2000 Page 2
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2PART II
27. Enter the amount from Line 11
27
1 2 3 4
1 2 3 4
1 2 3 4
28. Enter the amount from federal Form 6251, Line 30 (see instructions)
28
1 2 3 4
1 2 3 4
1 2 3 4
29. Enter the amount from federal Form 6251, Line 31 (see instructions)
29
1 2 3 4
1 2 3 4
1 2 3 4
30. Add Lines 28 and 29
30
1 2 3 4
1 2 3 4
1 2 3 4
31. Enter the amount from federal Form 6251, Line 33 (see instructions)
31
1 2 3 4
32. Enter the smaller of Line 30 or Line 31
32
33. Subtract Line 32 from Line 27. If zero or less, enter “0.”
33
IMPORTANT: Complete Line 34 or Line 35 but not both.
34. If Line 33 is $175,000 or less ($87,500 or less if married filing separately), multiply Line 33 by 26% (.26)
34
35. If Line 33 is more than $175,000 (more than $87,500 if married filing separately), multiply Line 33 by
28% (.28) and subtract $3,500 ($1,750 if married filing separately) from the result
35
1 2 3 4
1 2 3 4
36. Enter the amount from federal Form 6251, Line 37 (see instructions)
36
1 2 3 4
1 2 3 4
1 2 3 4
37. Enter the smallest of Line 27, Line 28 or Line 36
37
1 2 3 4
38. Multiply Line 37 by 10% (.10)
38
1 2 3 4
1 2 3 4
1 2 3 4
39. Enter the smaller of Line 27 or Line 28
39
1 2 3 4
1 2 3 4
1 2 3 4
40. Enter the amount from Line 37
40
1 2 3 4
1 2 3 4
1 2 3 4
41. Subtract Line 40 from Line 39
41
1 2 3 4
42. Multiply Line 41 by 20% (.20). If Line 29 is zero or blank, skip Lines 43 through 46 and go to Line 47.
42
1 2 3 4
1 2 3 4
43. Enter the amount from Line 27
43
1 2 3 4
1 2 3 4
1 2 3 4
44. Add Lines 33, 37, and 41
44
1 2 3 4
1 2 3 4
1 2 3 4
45. Subtract Line 44 from Line 43
45
1 2 3 4
46. Multiply Line 45 by 25% (.25)
46
47. Add Lines 34, 35, 38, 42, and 46
47
48. If Line 27 is $175,000 or less ($87,500 or less if married filing separately), multiply Line 27 by 26% (.26).
Otherwise, multiply Line 27 by 28% (.28), and subtract $3,500 ($1,750 if married filing separately) from the result.
48
49. Enter the smaller of Line 47 or Line 48 here and on Line 12.
49
SCHEDULE A - CREDIT FOR ALTERNATIVE MINIMUM TAX PAID TO QUALIFYING JURISDICTIONS
IMPORTANT: You must attach a copy of your return filed with the qualifying jurisdiction(s) or your credit will be disallowed.
50. Modified adjusted federal alternative minimum taxable income (see instructions)
50
COLUMN A
COLUMN B
FOR EACH COLUMN, ENTER THE FOLLOWING:
Name
Code
Name
Code
51. Enter qualifying jurisdiction’s name and two-letter code.
(see chart below)
51
52. Non-Connecticut adjusted federal alternative minimum taxable
income included on Line 50 which is subject to qualifying
jurisdiction’s alternative minimum tax
52
53. Divide Line 52 by Line 50 (round to four decimal places)
53
•
•
54. Enter the Net Connecticut Minimum Tax (from Form CT-6251,
Line 24). Part-Year Residents, see instructions
54
55. Multiply Line 53 by Line 54
55
56. Alternative minimum tax paid to qualifying jurisdiction (see instructions)
56
57. Enter the lesser of Line 55 or Line 56
57
58. TOTAL CREDIT (Add Line 57, all columns)
Enter this amount here and on Line 25 on the front of this form.
58
If you claim credit for alternative minimum taxes paid to another state of the United States, a political subdivision within another
state, or the District of Columbia, enter the appropriate two-letter code.
STANDARD TWO-LETTER CODES
California
CA
Nebraska
NE
Colorado
CO
New York
NY
Iowa
I A
West Virginia
WV
Maine
ME
Wisconsin
WI
Minnesota
MN
All others
OO
Form CT-6251 Back (Rev.12/00)
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