Instructions For Form 6251 - Alternative Minimum Tax-Individuals

Line 44

$470,700 if you checked filing status

IF the code in

THEN include that

box 6.

box 12 is...

adjustment in figuring the

If you are filing Form 1040NR, enter on

amount on...

Form 6251, line 44, the amount from

Line 51

line 2 of an AMT Qualified

line 5 of the Qualified Dividends and

If you are filing Form 1040NR, enter on

Dividends and Capital Gain

Capital Gain Tax Worksheet in the

Form 6251, line 51, the amount from

Tax Worksheet or an AMT

instructions for Form 1040NR, line 42,

line 5 of the Qualified Dividends and

Schedule D Tax Worksheet,

or the amount from line 14 of the

whichever applies.

Capital Gain Tax Worksheet in the

Schedule D Tax Worksheet in the

instructions for Form 1040NR, line 42,

line 5 of an AMT Schedule D.

instructions for Schedule D (Form

or the amount from line 19 of the

line 12 of an AMT Schedule D.

1040), whichever applies (as figured for

Schedule D Tax Worksheet in the

the regular tax). If you didn’t complete

line 11 of an AMT

instructions for Schedule D (Form

Unrecaptured Section 1250

either worksheet for the regular tax,

1040), whichever applies (as figured for

Gain Worksheet.

enter the amount from Form 1040NR,

the regular tax). If you didn’t complete

line 4 of an AMT 28% Rate

line 41; if zero or less, enter -0-.

either worksheet for the regular tax,

Gain Worksheet.

Forms 2555 and 2555-EZ. If you are

enter the amount from Form 1040NR,

filing either of these forms, the amount

line 41; if zero or less, enter -0-.

you enter on line 44 will take into

Form 1040NR. If you are filing Form

Forms 2555 and 2555–EZ. If you are

account your regular tax capital gain

1040NR, enter on Form 6251, line 37,

filing either of these forms, the amount

excess, if any. Do not refigure it using

the amount from line 4 of the Qualified

you enter on line 51 will take into

the amount of your AMT capital gain

Dividends and Capital Gain Tax

account your regular tax capital gain

excess.

Worksheet in the instructions for Form

excess, if any. Do not refigure it using

1040NR, line 42, or the amount from

If you are filing Form 2555 or Form

the amount of your AMT capital gain

line 13 of the Schedule D Tax

2555-EZ and you didn’t complete either

excess.

Worksheet in the Instructions for

the Qualified Dividends and Capital

If you are filing Form 2555 or Form

Schedule D (Form 1040), whichever

Gain Tax Worksheet or the Schedule D

2555-EZ and you didn’t complete either

applies (as refigured for the AMT, if

Tax Worksheet for the regular tax, enter

the Qualified Dividends and Capital

necessary).

the amount from line 3 of the Foreign

Gain Tax Worksheet or the Schedule D

Earned Income Tax Worksheet in the

Line 42

Tax Worksheet for the regular tax, enter

Form 1040 instructions (as figured for

the amount from Form 6251, line 44.

If you are filing Form 1040NR and Form

the regular tax).

6251, line 41, is $187,800 or less

Line 63

Line 49

($93,900 or less if you checked filing

If you are filing Form 1040NR and Form

status box 3, 4, or 5), multiply line 41 by

If you are filing Form 1040NR, enter on

6251, line 36, is $187,800 or less

26% (0.26). Otherwise, multiply line 41

Form 6251, line 49, the amount from the

($93,900 or less if you checked filing

by 28% (0.28) and subtract $3,756

list below that corresponds to your filing

status box 3, 4, or 5), multiply line 36 by

($1,878 if you checked filing status

status.

26% (0.26). Otherwise, multiply line 36

box 3, 4, or 5) from the result.

$418,400 if you checked filing status

by 28% (0.28) and subtract $3,756

box 1 or 2,

Line 43

($1,878 if you checked filing status

$235,350 if you checked filing status

box 3, 4, or 5) from the result.

If you are filing Form 1040NR, enter

box 3, 4, or 5, or

$37,950 ($75,900 if you checked filing

status box 6).

Instructions for Form 6251 (2017)

-15-

Instructions For Form 6251 - Alternative Minimum Tax-Individuals - 2017 Page 15

Related Articles

Related forms

Related Categories