6251
Alternative Minimum Tax—Individuals
OMB No. 1545-0074
2015
Form
Information about Form 6251 and its separate instructions is at
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Department of the Treasury
Attachment
32
Internal Revenue Service (99)
Attach to Form 1040 or Form 1040NR.
Sequence No.
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Name(s) shown on Form 1040 or Form 1040NR
Your social security number
Part I
Alternative Minimum Taxable Income (See instructions for how to complete each line.)
1 If filing Schedule A (Form 1040), enter the amount from Form 1040, line 41, and go to line 2. Otherwise,
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enter the amount from Form 1040, line 38, and go to line 7. (If less than zero, enter as a negative amount.)
2 Medical and dental. If you or your spouse was 65 or older, enter the smaller of Schedule A (Form 1040),
line 4, or 2.5% (.025) of Form 1040, line 38. If zero or less, enter -0-
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3 Taxes from Schedule A (Form 1040), line 9
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4 Enter the home mortgage interest adjustment, if any, from line 6 of the worksheet in the instructions for this line
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5 Miscellaneous deductions from Schedule A (Form 1040), line 27.
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6 If Form 1040, line 38, is $154,950 or less, enter -0-. Otherwise, see instructions .
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7 Tax refund from Form 1040, line 10 or line 21
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8 Investment interest expense (difference between regular tax and AMT).
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9 Depletion (difference between regular tax and AMT)
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10 Net operating loss deduction from Form 1040, line 21. Enter as a positive amount .
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11 Alternative tax net operating loss deduction .
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12 Interest from specified private activity bonds exempt from the regular tax
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13 Qualified small business stock, see instructions .
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14 Exercise of incentive stock options (excess of AMT income over regular tax income) . .
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15 Estates and trusts (amount from Schedule K-1 (Form 1041), box 12, code A)
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16 Electing large partnerships (amount from Schedule K-1 (Form 1065-B), box 6) .
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17 Disposition of property (difference between AMT and regular tax gain or loss)
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18 Depreciation on assets placed in service after 1986 (difference between regular tax and AMT)
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19 Passive activities (difference between AMT and regular tax income or loss) .
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20 Loss limitations (difference between AMT and regular tax income or loss) .
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21 Circulation costs (difference between regular tax and AMT) .
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22 Long-term contracts (difference between AMT and regular tax income)
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23 Mining costs (difference between regular tax and AMT)
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24 Research and experimental costs (difference between regular tax and AMT) .
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25 Income from certain installment sales before January 1, 1987
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26 Intangible drilling costs preference .
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27 Other adjustments, including income-based related adjustments
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28 Alternative minimum taxable income. Combine lines 1 through 27. (If married filing separately and line
28 is more than $246,250, see instructions.) .
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Part II
Alternative Minimum Tax (AMT)
29 Exemption. (If you were under age 24 at the end of 2015, see instructions.)
IF your filing status is . . .
AND line 28 is not over . . . THEN enter on line 29 . . .
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Single or head of household
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$119,200
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$53,600
Married filing jointly or qualifying widow(er)
158,900
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83,400
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Married filing separately .
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79,450
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41,700
If line 28 is over the amount shown above for your filing status, see instructions.
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Subtract line 29 from line 28. If more than zero, go to line 31. If zero or less, enter -0- here and on lines 31, 33,
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and 35, and go to line 34
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• If you are filing Form 2555 or 2555-EZ, see instructions for the amount to enter.
• If you reported capital gain distributions directly on Form 1040, line 13; you reported qualified dividends
on Form 1040, line 9b; or you had a gain on both lines 15 and 16 of Schedule D (Form 1040) (as refigured
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for the AMT, if necessary), complete Part III on the back and enter the amount from line 64 here.
• All others: If line 30 is $185,400 or less ($92,700 or less if married filing separately), multiply line
30 by 26% (.26). Otherwise, multiply line 30 by 28% (.28) and subtract $3,708 ($1,854 if married
filing separately) from the result.
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32
Alternative minimum tax foreign tax credit (see instructions) .
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Tentative minimum tax. Subtract line 32 from line 31 .
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Add Form 1040, line 44 (minus any tax from Form 4972), and Form 1040, line 46. Subtract from the result any
foreign tax credit from Form 1040, line 48. If you used Schedule J to figure your tax on Form 1040, line 44,
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refigure that tax without using Schedule J before completing this line (see instructions) .
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AMT. Subtract line 34 from line 33. If zero or less, enter -0-. Enter here and on Form 1040, line 45 .
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6251
For Paperwork Reduction Act Notice, see your tax return instructions.
Cat. No. 13600G
Form
(2015)