IRS · Official form

Form 6251, Alternative Minimum Tax, Individuals

Form 6251 figures whether you owe the alternative minimum tax, a parallel calculation that limits how far certain deductions and preference items can reduce your tax. Fill in the official IRS PDF below.

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What is 6251?

The AMT is a second way of computing income tax. It starts from your regular taxable income, adds back or adjusts items that get favorable treatment, such as certain deductions, incentive stock option exercises, and some depreciation, subtracts an exemption amount, and applies its own rates. If the result is higher than your regular tax, you pay the difference as AMT.

Most people who complete Form 6251 find they owe no AMT, and tax software or the worksheet in the Form 1040 instructions often screens for who needs to file it. The exemption amounts and phaseout thresholds change each year, so check the current instructions at irs.gov.

Who files 6251?

Taxpayers whose Form 1040 worksheet or software indicates the AMT calculation is required
People who exercised incentive stock options and held the shares
Taxpayers with large adjustment or preference items, such as certain depreciation, depletion, or private activity bond interest
Anyone claiming certain credits that require Form 6251 to be attached

How to fill out 6251

Start Part I with your taxable income from Form 1040 and work through each adjustment and preference line to reach alternative minimum taxable income.
Subtract the AMT exemption for your filing status in Part II, applying the phaseout if your income is high enough.
Compute the tentative minimum tax using the AMT rates, using Part III if you have capital gains or qualified dividends.
Compare tentative minimum tax to your regular tax: the excess, if any, is your AMT.
Carry the AMT to Schedule 2 (Form 1040), then download the completed PDF and attach it to your return.

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Page 1 33 fields

Name(s) shown on Form 1040, 1040-SR, or 1040-NR

Your social security number

1a. Subtract Schedule 1-A (Form 1040), line 37, from Form 1040, 1040-S R, or 1040-N R, line 14.

1b. Subtract line 1a from Form 1040, 1040-S R, or 1040-N R, line 11b (if less than zero, enter as a negative amount).

2a. If filing Schedule A (Form 1040), enter the taxes from Schedule A, line 7; otherwise, enter the amount from Form 1040 or 1040-S R, line

2b. Open parenthesis. Tax refund from Schedule 1 (Form 1040), line 1 or line 8z. Close parenthesis.

2c. Investment interest expense (difference between regular tax and A M T).

2d. Depletion (difference between regular tax and A M T).

2e. Net operating loss deduction from Schedule 1 (Form 1040), line 8a. Enter as a positive amount.

2f. Open parenthesis. Alternative tax net operating loss deduction. Close parenthesis.

2g. Interest from specified private activity bonds exempt from the regular tax.

2h. Qualified small business stock, see instructions.

2i. Exercise of incentive stock options (excess of A M T income over regular tax income).

2j. Estates and trusts (amount from Schedule K-1 (Form 1041), box 12, code A).

2k. Disposition of property (difference between A M T and regular tax gain or loss).

2l. Depreciation on assets placed in service after 1986 (difference between regular tax and A M T).

2m. Passive activities (difference between A M T and regular tax income or loss).

2n. Loss limitations (difference between A M T and regular tax income or loss).

2o. Circulation costs (difference between regular tax and A M T).

2p. Long-term contracts (difference between A M T and regular tax income).

2q. Mining costs (difference between regular tax and A M T).

2r. Research and experimental costs (difference between regular tax and A M T).

2s. Open parenthesis. Income from certain installment sales before January 1, 1987. Close parenthesis.

2t. Intangible drilling costs preference.

3. Other adjustments, including income-based related adjustments.

4. Alternative minimum taxable income. Combine lines 1b through 3. (If married filing separately and line 4 is more than $900,350, see

5. Exemption. IF your filing status is Single or head of household AND line 4 is not over $626,350 THEN enter on line 5 $85,700. IF your

6. Subtract line 5 from line 4. If more than zero, go to line 7. If zero or less, enter 0 here and on lines 7, 9, and 11, and go to line 10.

Otherwise, multiply line 6 by 28% (0.28) and subtract $4,782 ($2,391 if married filing separately) from the result.

8. Alternative minimum tax foreign tax credit (see instructions).

9. Tentative minimum tax. Subtract line 8 from line 7.

10. Add Form 1040 or 1040-S R, line 16 (minus any tax from Form 4972), and Schedule 2 (Form 1040), line 1z. Subtract from the result

11. A M T. Subtract line 10 from line 9. If zero or less, enter 0. Enter here and on Schedule 2 (Form 1040), line 2.

Page 2 29 fields

12. Enter the amount from Form 6251, line 6. If you are filing Form 2555, enter the amount from line 3 of the worksheet in the instructions

13. Enter the amount from line 4 of the Qualified Dividends and Capital Gain Tax Worksheet in the Instructions for Form 1040 or the amount

14. Enter the amount from Schedule D (Form 1040), line 19 (as refigured for the A M T, if necessary). See instructions. If you are filing

15. If you did not complete a Schedule D Tax Worksheet for the regular tax or the A M T, enter the amount from line 13. Otherwise, add

16. Enter the smaller of line 12 or line 15.

17. Subtract line 16 from line 12.

18. If line 17 is $239,100 or less ($119,550 or less if married filing separately), multiply line 17 by 26% (0.26). Otherwise, multiply

19. Enter: $96,700 if married filing jointly or qualifying surviving spouse. $48,350 if single or married filing separately, or $64,750 if

20. Enter the amount from line 5 of the Qualified Dividends and Capital Gain Tax Worksheet or the amount from line 14 of the Schedule D Tax

21. Subtract line 20 from line 19. If zero or less, enter 0.

22. Enter the smaller of line 12 or line 13.

23. Enter the smaller of line 21 or line 22. This amount is taxed at 0

24. Subtract line 23 from line 22.

25. Enter: $533,400 if single. $300,000 if married filing separately. $600,050 if married filing jointly or qualifying surviving spouse, or

26. Enter the amount from line 21.

27. Enter the amount from line 5 of the Qualified Dividends and Capital Gain Tax Worksheet or the amount from line 21 of the Schedule D Tax

28. Add line 26 and line 27.

29. Subtract line 28 from line 25. If zero or less, enter 0.

30. Enter the smaller of line 24 or line 29.

31. Multiply line 30 by 15% (0.15).

32. Add lines 23 and 30.

If lines 32 and 12 are the same, skip lines 33 through 37 and go to line 38. Otherwise, go to line 33. 33. Subtract line 32 from line 22.

34. Multiply line 33 by 20% (0.20).

If line 14 is zero or blank, skip lines 35 through 37 and go to line 38. Otherwise, go to line 35. 35. Add lines 17, 32, and 33.

36. Subtract line 35 from line 12.

37. Multiply line 36 by 25% (0.25).

38. Add lines 18, 31, 34, and 37.

39. If line 12 is $239,100 or less ($119,550 or less if married filing separately), multiply line 12 by 26% (0.26). Otherwise, multiply

40. Enter the smaller of line 38 or line 39 here and on line 7. If you are filing Form 2555, do not enter this amount on line 7. Instead,

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Frequently asked questions

Do I have to file Form 6251 even if I owe no AMT?

Sometimes. The Form 1040 instructions include a worksheet that tells you when Form 6251 must be completed or attached, and certain items, such as claiming some credits or having specific adjustments, require attaching it even when the AMT comes out to zero.

What commonly triggers AMT?

Exercising incentive stock options without selling the shares is a classic trigger. Large amounts of certain deductions, accelerated depreciation, and interest from private activity bonds can also push the AMT calculation above your regular tax.

Can I get AMT back in later years?

Possibly. AMT caused by deferral items, such as incentive stock options, can generate a minimum tax credit you claim in later years on Form 8801 when your regular tax exceeds your tentative minimum tax.

Form 6251, Alternative Minimum Tax, Individuals

What is 6251?

Who files 6251?

How to fill out 6251

Quick fill 6251 on this page

Frequently asked questions

Related forms

Form 8801, Credit for Prior Year Minimum Tax: Individuals, Estates, and Trusts

Schedule 2 (Form 1040), Additional Taxes

Form 1040, US Individual Income Tax Return