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                                                                                                                             OMB No. 1545-0074
                                       Alternative Minimum Tax—Individuals
Form 6251
Department of the Treasury                                 Attach to Form 1040, 1040-SR, or 1040-NR.                         2024
                                                                                                                             Attachment   
Internal Revenue Service           Go to www.irs.gov/Form6251 for instructions and the latest information.                   Sequence No. 32
Name(s) shown on Form 1040, 1040-SR, or 1040-NR                                                                 Your social security number 

Part I   Alternative Minimum Taxable Income (See instructions for how to complete each line.) 
1    Enter the amount from Form 1040 or 1040-SR, line 15, if more than zero. If Form 1040 or 1040-SR, line 15, 
     is zero, subtract line 14 of Form 1040 or 1040-SR from line 11 of Form 1040 or 1040-SR and enter the result 
     here. (If less than zero, enter as a negative amount.) .            . . . . . . . .    . .      . .  . . . . .       1 
2 a  If filing Schedule A (Form 1040), enter the taxes from Schedule A, line 7; otherwise, enter the amount from 
     Form 1040 or 1040-SR, line 12     .  .     .          . . . .       . . . . . . . .    . .      . .  . . . . .       2a
b    Tax refund from Schedule 1 (Form 1040), line 1 or line 8z  .            . . . . . .    . .      . .  . . . . .       2b (                            )
c    Investment interest expense (difference between regular tax and AMT) .          . .    . .      . .  . . . . .       2c
d    Depletion (difference between regular tax and AMT) .                . . . . . . . .    . .      . .  . . . . .       2d
e    Net operating loss deduction from Schedule 1 (Form 1040), line 8a. Enter as a positive amount          . . . .       2e
f    Alternative tax net operating loss deduction            . . .       . . . . . . . .    . .      . .  . . . . .       2f (                            )
g    Interest from specified private activity bonds exempt from the regular tax  .     .    . .      . .  . . . . .       2g
h    Qualified small business stock, see instructions .          .       . . . . . . . .    . .      . .  . . . . .       2h
i    Exercise of incentive stock options (excess of AMT income over regular tax income) .            . .  . . . . .       2i
j    Estates and trusts (amount from Schedule K-1 (Form 1041), box 12, code A)  .           . .      . .  . . . . .       2j
k    Disposition of property (difference between AMT and regular tax gain or loss) .        . .      . .  . . . . .       2k
l    Depreciation on assets placed in service after 1986 (difference between regular tax and AMT) .         . . . .       2l
m    Passive activities (difference between AMT and regular tax income or loss)        .    . .      . .  . . . . .       2m
n    Loss limitations (difference between AMT and regular tax income or loss) .        .    . .      . .  . . . . .       2n
o    Circulation costs (difference between regular tax and AMT)              . . . . . .    . .      . .  . . . . .       2o
p    Long-term contracts (difference between AMT and regular tax income)  .          . .    . .      . .  . . . . .       2p
q    Mining costs (difference between regular tax and AMT)  .              . . . . . . .    . .      . .  . . . . .       2q
r    Research and experimental costs (difference between regular tax and AMT)  .            . .      . .  . . . . .       2r
s    Income from certain installment sales before January 1, 1987 .            . . . . .    . .      . .  . . . . .       2s (                            )
t    Intangible drilling costs preference .     .          . . . .       . . . . . . . .    . .      . .  . . . . .       2t
3    Other adjustments, including income-based related adjustments .             . . . .    . .      . .  . . . . .       3
4    Alternative minimum taxable income. Combine lines 1 through 3. (If married filing separately and line 4 is 
     more than $875,950, see instructions.)  .             . . . .       . . . . . . . .    . .      . .  . . . . .       4
Part II  Alternative Minimum Tax (AMT) 
5    Exemption. 
     IF your filing status is...                  AND line 4 is not over...        THEN enter on line 5...
     Single or head of household .   . .  .     . $     609,350  .         . . . . $  85,700
     Married filing jointly or qualifying surviving spouse     1,218,700 . . . . . 133,300
     Married filing separately .   . . .  .     .        609,350  .        . . . .   66,650                     . .       5
     If line 4 is over the amount shown above for your filing status, see instructions.                     }
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 .     . . . .  .     .          . . . .       . . . . . . . .    . .      . .  . . . . .       6
7    • If you are filing Form 2555, see instructions for the amount to enter. 
     • If you reported capital gain distributions directly on Form 1040 or 1040-SR, line 7; you reported 
        qualified dividends on Form 1040 or 1040-SR, line 3a;  oryou had a gain on both lines 15 and 
        16 of Schedule D (Form 1040) (as refigured for the AMT, if necessary), complete Part III on the         . .       7
        back and enter the amount from line 40 here.  
     • All others: If line 6 is $232,600 or less ($116,300 or less if married filing separately), multiply 
        line 6 by 26% (0.26). Otherwise, multiply line 6 by 28% (0.28) and subtract $4,652 ($2,326 if 
        married filing separately) from the result.                                                         }
8    Alternative minimum tax foreign tax credit (see instructions)           . . . . . .    . .      . .  . . . . .       8
9    Tentative minimum tax. Subtract line 8 from line 7          .       . . . . . . . .    . .      . .  . . . . .       9
10   Add Form 1040 or 1040-SR, line 16 (minus any tax from Form 4972), and Schedule 2 (Form 1040), line 1z. 
     Subtract from the result Schedule 3 (Form 1040), line 1 and any negative amount reported on Form 8978, 
     line 14 (treated as a positive number). If zero or less, enter -0-. If you used Schedule J to figure your tax on 
     Form 1040 or 1040-SR, line 16, refigure that tax without using Schedule J before completing this line. See 
     instructions        .  . .  . . . .  .     .          . . . .       . . . . . . . .    . .      . .  . . . . .       10
11   AMT. Subtract line 10 from line 9. If zero or less, enter -0-. Enter here and on Schedule 2 (Form 1040), line 2      11
For Paperwork Reduction Act Notice, see your tax return instructions.                         Cat. No. 13600G                Form 6251 (2024) 



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Form 6251 (2024)                                                                                                                              Page 2 
Part III Tax Computation Using Maximum Capital Gains Rates                                                                          
         Complete Part III only if you are required to do so by line 7 or by the Foreign Earned Income Tax Worksheet in the instructions.
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 for line 7  . . .      . .  . . .     .   . . . . .     .   .   . . . . . .                          12
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 from line 13 of the Schedule D Tax Worksheet in the Instructions for Schedule 
   D (Form 1040), whichever applies (as refigured for the AMT, if necessary). See instructions. If you are filing 
   Form 2555, see instructions for the amount to enter  .    . . .     .   . . . . .     .   .   . . . . . .                          13 
14 Enter  the  amount  from  Schedule  D  (Form  1040),  line  19  (as  refigured  for  the  AMT,  if  necessary).  See 
   instructions. If you are filing Form 2555, see instructions for the amount to enter . .   .   . . . . . .                          14 
15 If you did not complete a Schedule D Tax Worksheet for the regular tax or the AMT, enter the amount from 
   line 13. Otherwise, add lines 13 and 14, and enter the smaller of that result or the amount from line 10 of 
   the Schedule D Tax Worksheet (as refigured for the AMT, if necessary). If you are filing Form 2555, see 
   instructions for the amount to enter  .  .  . .      . .  . . .     .   . . . . .     .   .   . . . . . .                          15
16 Enter the smaller of line 12 or line 15  .  . .      . .  . . .     .   . . . . .     .   .   . . . . . .                          16
17 Subtract line 16 from line 12 .  . .     .  . .      . .  . . .     .   . . . . .     .   .   . . . . . .                          17
18 If  line  17  is  $232,600  or  less  ($116,300  or  less  if  married  filing  separately),  multiply  line  17  by  26%  (0.26). 
   Otherwise, multiply line 17 by 28% (0.28) and subtract $4,652 ($2,326 if married filing separately) from the result                18 
19 Enter: 
$94,050 if married filing jointly or qualifying surviving spouse, 
$47,025 if single or married filing separately, or                                                  . .                          19
   • $63,000 if head of household.                                                                   }
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 Worksheet, whichever applies (as figured for the regular tax). If you did not 
   complete either worksheet for the regular tax, enter the amount from Form 1040 or 1040-SR, line 15; if zero 
   or less, enter -0-. If you are filing Form 2555, see instructions for the amount to enter   . . . . . . .                          20
21 Subtract line 20 from line 19. If zero or less, enter -0- . . .     .   . . . . .     .   .   . . . . . .                          21 
22 Enter the smaller of line 12 or line 13  .  . .      . .  . . .     .   . . . . .     .   .   . . . . . .                          22 
23 Enter the smaller of line 21 or line 22. This amount is taxed at 0%  .    . . . .     .   .   . . . . . .                          23
24 Subtract line 23 from line 22  . . .     .  . .      . .  . . .     .   . . . . .     .   .   . . . . . .                          24 
25 Enter: 
$518,900 if single,
$291,850 if married filing separately,                                                              . .                          25
   • $583,750 if married filing jointly or qualifying surviving spouse, or 
   • $551,350 if head of household.                                                                  }
26 Enter the amount from line 21 .  . .     .  . .      . .  . . .     .   . . . . .     .   .   . . . . . .                          26 
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 Worksheet, whichever applies (as figured for the regular tax). If you did not 
   complete either worksheet for the regular tax, enter the amount from Form 1040 or 1040-SR, line 15; if zero 
   or less, enter -0-. If you are filing Form 2555, see instructions for the amount to enter .   . . . . . .                          27
28 Add line 26 and line 27  . . .   . .     .  . .      . .  . . .     .   . . . . .     .   .   . . . . . .                          28
29 Subtract line 28 from line 25. If zero or less, enter -0- . . .     .   . . . . .     .   .   . . . . . .                          29 
30 Enter the smaller of line 24 or line 29  .  . .      . .  . . .     .   . . . . .     .   .   . . . . . .                          30
31 Multiply line 30 by 15% (0.15) . . .     .  . .      . .  . . .     .   . . . . .     .   .   . . . . . .                          31
32 Add lines 23 and 30 . .    . .   . .     .  . .      . .  . . .     .   . . . . .     .   .   . . . . . .                          32
   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  . . .     .  . .      . .  . . .     .   . . . . .     .   .   . . . . . .                          33
34 Multiply line 33 by 20% (0.20)  .  .     .  . .      . .  . . .     .   . . . . .     .   .   . . . . . .                          34
   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  .  .   . .     .  . .      . .  . . .     .   . . . . .     .   .   . . . . . .                          35
36 Subtract line 35 from line 12    . .     .  . .      . .  . . .     .   . . . . .     .   .   . . . . . .                          36
37 Multiply line 36 by 25% (0.25)  .  .     .  . .      . .  . . .     .   . . . . .     .   .   . . . . . .                          37
38 Add lines 18, 31, 34, and 37 .   . .     .  . .      . .  . . .     .   . . . . .     .   .   . . . . . .                          38
39 If  line  12  is  $232,600  or  less  ($116,300  or  less  if  married  filing  separately),  multiply  line  12  by  26%  (0.26). 
   Otherwise, multiply line 12 by 28% (0.28) and subtract $4,652 ($2,326 if married filing separately) from the result                39
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, enter it on line 4 of the worksheet in the instructions for line 7 . . . . . .                          40
                                                                                                                                         Form 6251 (2024) 






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