Form 6251, Alternative Minimum Tax - Individuals

Use Form 6251 to figure the amount, if any, of your alternative minimum tax (AMT). The AMT is a separate tax that is imposed in addition to your regular tax. It applies to taxpayers who have certain types of income that receive favorable treatment, or who qualify for certain deductions, under the tax law. These tax benefits can significantly reduce the regular tax of some taxpayers with higher economic incomes. The AMT sets a limit on the amount these benefits can be used to reduce total tax.

Instructions for Form 6251, Alternative Minimum Tax - Individuals

Use Form 6251 to figure the amount, if any, of your alternative minimum tax (AMT). The AMT is a separate tax that is imposed in addition to your regular tax. It applies to taxpayers who have certain types of income that receive favorable treatment, or who qualify for certain deductions, under the tax law. These tax benefits can significantly reduce the regular tax of some taxpayers with higher economic incomes. The AMT sets a limit on the amount these benefits can be used to reduce total tax.

Form 1041 (Schedule I), Alternative Minimum Tax - Estates and Trusts

Use Schedule I (Form 1041), Alternative Minimum Tax - Estates and Trusts, to figure the estate's or trust's alternative minimum taxable income, the income distribution deduction on a minimum tax basis, and the estate's or trust's alternative minimum tax (AMT).

Instructions for Schedule I (Form 1041), Alternative Minimum Tax - Estates and Trusts

Use Schedule I (Form 1041), Alternative Minimum Tax - Estates and Trusts, to figure the estate's or trust's alternative minimum taxable income, the income distribution deduction on a minimum tax basis, and the estate's or trust's alternative minimum tax (AMT).

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

Use Form 8801, Credit for Prior Year Minimum Tax - Individuals, Estates, and Trusts, if you are an individual, estate, or trust to figure the minimum tax credit, if any, for alternative minimum tax (AMT) you incurred in prior tax years and to figure any credit carryforward.

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

Use Form 8801, Credit for Prior Year Minimum Tax - Individuals, Estates, and Trusts, if you are an individual, estate, or trust to figure the minimum tax credit, if any, for alternative minimum tax (AMT) you incurred in prior tax years and to figure any credit carryforward.