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Department of the Treasury
Internal Revenue Service
2023

Instructions for Form 6251

Alternative Minimum Tax—Individuals

Section references are to the Internal Revenue (AMT). The AMT is a separate tax that asked to explain the items reported.
Code unless otherwise noted. is imposed in addition to your regular Good records will help you explain any
tax. It applies to taxpayers who have item and arrive at the correct AMT.
General Instructions certain types of income that receive Keep records that show how you
favorable treatment, or who qualify for figured income, deductions, etc., for the
Future Developments certain deductions, under the tax law. AMT. Also keep records of any items
For the latest information about These tax benefits can significantly that you used to figure the AMT that
developments related to Form 6251 and reduce the regular tax of some differ from what you used to figure the
its instructions, such as legislation taxpayers with higher economic regular tax. For example, you will need
enacted after they were published, go to incomes. The AMT sets a limit on the to separately figure and track certain
IRS.gov/Form6251. amount these benefits can be used to carrybacks, carryforwards, basis
reduce total tax. amounts, depreciation, and loss
What's New Also use Form 6251 to figure your limitation amounts that differ between
tentative minimum tax (Form 6251, the AMT and the regular tax.
Exemption amount. The exemption
line 9). You may need to know that
amount on Form 6251, line 5, has If you refigure an item for AMT by
amount to figure the tax liability limit on
increased to $81,300 ($126,500 if completing an AMT version of a form or
the credits listed under Who Must File,
married filing jointly or qualifying worksheet, keep a copy of that AMT
earlier.
surviving spouse; $63,250 if married form or worksheet for your records.
filing separately).
Figuring AMT Amounts
Also, the amount used to determine Partners and Shareholders
For the AMT, certain items of income,
the phaseout of your exemption has If you are a partner in a partnership or a
deductions, etc., receive different tax
increased to $578,150 ($1,156,300 if shareholder in an S corporation, see
treatment than for the regular tax.
married filing jointly or qualifying Schedule K-1 and its instructions to
Therefore, you will need to figure items
surviving spouse). figure your adjustments or preferences
for the AMT differently from how you from the partnership or S corporation to
AMT tax brackets. For 2023, for figured them for the regular tax. These include on Form 6251.
non-corporate taxpayers, the 26% tax instructions will help you figure AMT
rate applies to the first $220,700 items by using the amount you figured
Nonresident Aliens
($110,350 if married filing separately) of for the regular tax and refiguring it for
taxable excess (the amount on line 6). the AMT. In some cases, it is easiest to If you are a nonresident alien and you
This change is reflected on lines 7, 18, refigure an item for AMT by completing disposed of U.S. real property interests
and 39. a tax form or worksheet a second time at a gain, you must make a special
using additional AMT instructions. computation. Fill in Form 6251 through
Who Must File These instructions refer to such a form line 6. If your net gain from the
Attach Form 6251 to your return if any of or worksheet as an “AMT” version. If you disposition of U.S. real property
the following statements are true. do complete an AMT version of a form interests and the amount on line 4 are
or worksheet, don’t attach it to your tax both greater than the tentative amount
1. Form 6251, line 7, is greater than you figured for line 6, replace the
return unless instructed to do so. For
line 10. amount on line 6 with the smaller of that
example, you may have to attach an
2. You claim any general business AMT Form 1116, Foreign Tax Credit, to net gain or the amount on line 4. Also
credit, and either line 6 (in Part I) of your return; see Line 8, later. enter “RPI” on the dotted line next to
Form 3800 or line 25 of Form 3800 is line 6. Otherwise, don’t change line 6.
more than zero. As you figure some deductions and
credits for the AMT, carrybacks or Credit for Prior Year
3. You claim the qualified electric carryforwards to other tax years may be
vehicle credit (Form 8834), the different from what you figured for the Minimum Tax
personal-use part of the alternative fuel regular tax. Examples are investment See Form 8801, Credit for Prior Year
vehicle refueling property credit (Form interest expense, a net operating loss Minimum Tax—Individuals, Estates, and
8911), or the credit for prior year (NOL), a capital loss, a passive activity Trusts, if you paid AMT for 2022 or you
minimum tax (Form 8801). loss, and the foreign tax credit. Your had a minimum tax credit carryforward
4. The total of Form 6251, lines 2c at-risk limits and basis amounts may on your 2022 Form 8801. If you pay
through 3, is negative and line 7 would also differ for the AMT. AMT for 2023, you may be able to take a
be greater than line 10 if you didn’t take credit on Form 8801 for 2024.
into account lines 2c through 3. Recordkeeping
You must keep records to support items Optional Write-off for
Purpose of Form reported on Form 6251 in case the IRS Certain Expenditures
Use Form 6251 to figure the amount, if has questions about them. If the IRS There is no AMT adjustment for the
any, of your alternative minimum tax examines your tax return, you may be following items if you elect for the

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regular tax to deduct them ratably over If you aren’t filing Schedule A (Form • Net gain from the disposition of
the period of time shown. 1040), then enter the standard property held for investment.
• Circulation expenditures—3 years deduction amount that you reported on • Net capital gain from the disposition
(section 173). Form 1040 or 1040-SR, line 12. of property held for investment.
• Research and experimental • Investment expenses.
Net qualified disaster loss. If you
expenditures—10 years (section Include on line 4a any tax-exempt
filed Schedule A just to claim an
174(a)). interest income from private activity
increased standard deduction on Form
• Mining exploration and development bonds that must be included on Form
1040 or 1040-SR due to a loss you
costs—10 years (sections 616(a) and 6251, line 2g. If you have any
suffered related to property in a federally
617(a)). investment expenses that would have
declared disaster area, then enter zero
• Intangible drilling costs—60 months been deductible if the interest on the
on line 2a and go to line 2b. You will
(section 263(c)). bonds were includible in gross income
include the amount of the standard
For information on making the deduction (before it was increased by for the regular tax, you can use them to
election, see section 59(e) and any net qualified disaster loss) on line 3. reduce the amount on line 4a or include
Regulations section 1.59-1. them on line 5.
Form 1040-NR. If you are filing Form
1040-NR, enter the amount of all taxes On line 4g, enter the smaller of:
Specific Instructions from Schedule A (Form 1040-NR), 1. The amount from line 4g of your
line 1b, plus any foreign income taxes regular tax Form 4952, or
If you owe AMT, you may be you are deducting on Schedule A
TIP able to lower your total tax (instead of claiming a credit on Form 2. The total of lines 4b and 4e of this
(regular tax plus AMT) by 1116). Don’t include any AMT Form 4952.
claiming itemized deductions on Form generation-skipping transfer taxes on Step 4. Complete Part III.
1040 or 1040-SR, even if your total income distributions.
itemized deductions are less than the Enter on Form 6251, line 2c, the
standard deduction. This is because the Line 2b—Refund of Taxes difference between line 8 of your AMT
standard deduction isn’t allowed for the Include any refund from Schedule 1 Form 4952 and line 8 of your regular tax
AMT and, if you claim the standard (Form 1040), line 1, that is attributable to Form 4952. If your AMT expense is
deduction on Form 1040 or 1040-SR, state or local income taxes. Also include greater, enter the difference as a
you can’t claim itemized deductions for any refunds received in 2023 and negative amount.
the AMT. included in income on Schedule 1 (Form Investment interest expense that
1040), line 8z, that are attributable to isn’t an itemized deduction. If you
Part I—Alternative state or local personal property taxes or didn’t itemize deductions and you had
general sales taxes; foreign income investment interest expense, don’t enter
Minimum Taxable Income taxes; or state, local, or foreign real an amount on Form 6251, line 2c,
(AMTI) property taxes. Enter the total as a unless you reported investment interest
To avoid duplication, any negative amount. If you include an expense on Schedule E (Form 1040),
amount from Schedule 1 (Form 1040), Supplemental Income and Loss. If you
! adjustment or preference for line 8z, you must enter a description and did, follow the steps above for
CAUTION line 2m or 2n or for a tax shelter
farm activity on line 3 must not be taken the amount next to the entry space for completing Form 4952. Allocate the
into account in figuring the amount to line 2b. For example, if you include a investment interest expense allowed on
enter for any other adjustment or refund of real property taxes, enter “real line 8 of the AMT Form 4952 in the
preference. property” and the amount next to the same way you did for the regular tax.
entry space. Enter on Form 6251, line 2c, the
Line 1 Line 2c—Investment Interest difference between the amount allowed
on Schedule E for the regular tax and
If Form 1040 or 1040-SR, line 15, is zero If you filled out Form 4952, Investment the amount allowed on Schedule E for
and includes a write-in amount (such as Interest Expense Deduction, for your the AMT.
a capital construction fund deduction for regular tax, you will need to fill out a
commercial fishermen), subtract the second Form 4952 for the AMT as Line 2d—Depletion
write-in amount and line 14 of Form follows. Refigure your depletion deduction for
1040 or 1040-SR from line 11 of Form the AMT. To do so, use only income and
Step 1. Follow the Form 4952
1040 or 1040-SR before entering the deductions allowed for the AMT when
instructions for line 1, but, when
result on line 1. refiguring the limit based on taxable
completing line 1, also include any
Form 1040-NR. If you are filing Form interest that would have been deductible income from the property under section
1040-NR, enter the amount from Form if tax-exempt interest on private activity 613(a) and the limit based on taxable
1040-NR, line 15. If Form 1040-NR, bonds were includible in gross income. income, with certain adjustments, under
section 613A(d)(1). Also, your depletion
line 15, is zero, subtract line 14 from Step 2. Enter your AMT disallowed deduction for mines, wells, and other
line 11 of Form 1040-NR and enter the investment interest expense from 2022 natural deposits under section 611 is
result. If less than zero, enter as a on line 2. Complete line 3. limited to the property's adjusted basis
negative amount.
Step 3. When completing Part II, at the end of the year, as refigured for
Line 2a—Taxes refigure the following amounts, taking the AMT, unless you are an independent
Enter the amount of all taxes from into account all adjustments and producer or royalty owner claiming
Schedule A (Form 1040), line 7, except preferences. percentage depletion for oil and gas
any generation-skipping transfer taxes • Gross income from property held for wells under section 613A(c). Figure this
on income distributions. investment. limit separately for each property. When

2 Instructions for Form 6251 (2023)

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refiguring the property's adjusted basis, Therefore, if an ATNOL that is carried was issued after August 7, 1986. But
take into account any AMT adjustments back or carried forward to the tax year is specified private activity bonds
you made this year or in previous years attributable to any of those losses, the generally don’t include any bonds
that affect basis (other than current year ATNOLD for the tax year is limited to the issued in 2009 or 2010. See section
depletion). sum of: 57(a)(5) for other exceptions and more
Enter the difference between the 1. The smaller of: details.
regular tax and AMT deduction. If the a. The sum of the ATNOL Don’t include interest on qualified
AMT deduction is more than the regular carrybacks and carryforwards to the tax New York Liberty Bonds, qualified Gulf
tax deduction, enter the difference as a year attributable to NOLs other than Opportunity Zone bonds, qualified
negative amount. those losses described in (2a) below, or Midwestern disaster area bonds, or
Line 2f—Alternative Tax Net b. 90% of AMTI for the tax year qualified Hurricane Ike disaster area
(figured without regard to the ATNOLD); bonds.
Operating Loss Deduction plus Exempt-interest dividends paid by a
(ATNOLD) 2. The smaller of: mutual fund or other regulated
The ATNOLD is the sum of the investment company are treated as
a. The sum of the ATNOL
alternative tax net operating loss interest income on specified private
carrybacks and carryforwards to the tax
(ATNOL) carrybacks and carryforwards activity bonds to the extent the
year attributable to qualified disaster
to the tax year subject to the limitation dividends are attributable to interest on
losses, qualified Gulf Opportunity Zone
explained later. Figure your ATNOLD as the bonds received by the company,
losses, qualified recovery assistance
follows. minus an allocable share of the
losses, qualified disaster recovery
Your ATNOL for a loss year is the assistance losses, and any 2008 or expenses paid or incurred by the
excess of the deductions allowed for 2009 loss that you elected to carry back company in earning the interest. This
figuring AMTI (excluding the ATNOLD) more than 2 years under section 172(b) specified private activity bond interest
over the income included in AMTI. (1)(H), or dividends amount should be reported to
you in box 13 of Form 1099-DIV.
Figure this excess with the modifications b. 100% of AMTI for the tax year
in section 172(d), taking into account (figured without regard to the ATNOLD) If you are filing Form 8814, Parents'
your AMT adjustments and preferences reduced by the amount determined Election To Report Child's Interest and
(that is, the section 172(d) modifications under (1). Dividends, include on this line any
must be separately figured for the tax-exempt interest income from line 1b
ATNOL). For example, the limitation of Enter on line 2f the smaller of the of that form that is a preference item.
nonbusiness deductions to the amount ATNOLD or the ATNOLD limitation.
of nonbusiness income must be Enter it as a negative amount. Line 2h—Qualified Small
separately figured for the ATNOL, using An ATNOL that arose before your Business Stock
only nonbusiness income and 2018 tax year may generally be carried If you claimed the exclusion under
deductions that are included in AMTI. back 2 years or forward up to 20 years. section 1202 for gain on qualified small
Your ATNOLD may be limited. To Any ATNOL arising after your 2020 tax business stock acquired before
figure the ATNOLD limitation, you must year may generally be carried forward September 28, 2010, and held more
first figure your AMTI without regard to indefinitely. For more information about than 5 years, multiply the excluded gain
the ATNOLD. To do this, first figure a carryover periods and special rules for (as shown on Form 8949 in column (g))
tentative amount for line 2d by treating 2018 through 2020 losses, see Pub. by 7% (0.07). Enter the result on line 2h
line 2f as if it were zero. Next, figure a 536. as a positive amount.
tentative total of lines 1 through 3 using The treatment of ATNOLs doesn’t Line 2i—Exercise of Incentive
the tentative line 2d amount and treating affect your regular tax NOL. However, if Stock Options
line 2f as if it were zero. This is your you elected under section 172(b)(3) to For the regular tax, no income is
AMTI figured without regard to the forgo the carryback period for the recognized when an incentive stock
ATNOLD. Your ATNOLD is limited to regular tax, the election also applies for option (ISO), as defined in section
90% of the result. the AMT. 422(b), is exercised. However, this rule
However, the 90% limit doesn’t apply Line 2g—Interest From Private doesn’t apply for the AMT. Instead, you
to an ATNOL that is attributable to Activity Bonds must generally include on line 2i the
qualified disaster losses before excess, if any, of:
Enter on line 2g interest income from
December 19, 2004 (as defined in 1. The fair market value (FMV) of
“specified private activity bonds”
section 172(j)), qualified Gulf the stock acquired through exercise of
reduced (but not below zero) by any
Opportunity Zone losses (as defined in the option (determined without regard to
deduction that would have been
section 1400N(k)(2)), qualified recovery any lapse restriction) when your rights in
allowable if the interest were includible
assistance losses (as defined in Pub. the acquired stock first become
in gross income for the regular tax. Each
4492-A, Information for Taxpayers transferable or when these rights are no
payer of this type of interest should send
Affected by the May 4, 2007, Kansas longer subject to a substantial risk of
you a Form 1099-INT showing the
Storms and Tornadoes), qualified forfeiture; over
amount of this interest in box 9.
disaster recovery assistance losses (as 2. The amount you paid for the
defined in Pub. 4492-B, Information for Generally, the term “specified private stock, including any amount you paid for
Affected Taxpayers in the Midwestern activity bond” means any private activity the ISO used to acquire the stock.
Disaster Areas), or a 2008 or 2009 loss bond (as defined in section 141) the
that you elected to carry back more than interest on which isn’t includible in gross Even if your rights in the stock aren’t
2 years under section 172(b)(1)(H). income for the regular tax if the bond transferable and are subject to a

Instructions for Form 6251 (2023) 3

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substantial risk of forfeiture, you may 2. Casualty gain or loss to business to you on January 3, 2021) to buy 200
elect to include in AMT income the or income-producing property reported shares of stock worth $200,000. The
excess of the stock's FMV (determined on Form 4684, Casualties and Thefts; $180,000 difference between your cost
without regard to any lapse restriction) 3. Ordinary income from the and the value of the stock at the time
over the exercise price upon the transfer disposition of property not already taken you exercised the option isn’t taxable for
to you of the stock acquired through into account in (1) or (2) or on any other the regular tax. Your regular tax basis in
exercise of the option. You must make line on Form 6251, such as a the stock at the end of 2022 is $20,000.
the election by the 30th day after the disqualifying disposition of stock For the AMT, however, you must include
date of the transfer. See Pub. 525 for acquired in a prior year by exercising an the $180,000 as an adjustment on your
more details. incentive stock option; and 2022 Form 6251. Your AMT basis in the
stock at the end of 2022 is $200,000.
If you acquired stock by exercising an 4. Capital gain or loss (including any
ISO and you disposed of that stock in carryover that is different for the AMT) On January 18, 2023, you sold 100 of
the same year, the tax treatment under reported on Form 8949, Sales and the shares for $75,000. Because you
the regular tax and the AMT is the Other Dispositions of Capital Assets, or didn’t hold these shares more than 1
same, and no adjustment is required. Schedule D (Form 1040), Capital Gains year, that sale is a disqualifying
and Losses. disposition. For the regular tax, you
Increase your AMT basis in any stock have ordinary income of $65,000
acquired through the exercise of an ISO First figure any ordinary income ($75,000 minus your $10,000 basis in
by the amount of the adjustment. Keep adjustment related to (3) above. Then, the 100 shares). You have no capital
adequate records for both the AMT and refigure Form 4684, Form 4797, Form gain or loss for the regular tax resulting
regular tax so that you can figure your 8949, and Schedule D for the AMT, if from the sale. For the AMT, you have no
adjustment. See the instructions for applicable, by taking into account any ordinary income, but have a short-term
line 2k. adjustments you made this year or in capital loss of $25,000 ($75,000 minus
previous years that affect your basis or
Form 3921. If you received a Form your $100,000 AMT basis in the 100
otherwise result in a different amount for
3921, it may help you figure your shares).
the AMT. When you refigure your gain or
adjustment. On April 21, 2023, you sold the other
loss on Form 8949 for AMT, the amount 100 shares for $60,000. Because you
Example. You exercised an ISO to of gain you elected to defer for regular held the shares for more than 1 year and
acquire 100 shares of stock in 2023. tax purposes due to an investment in a more than 2 years had passed since the
Your rights in the acquired stock first qualified opportunity fund may need to option was granted to you, the sale isn’t
became transferable on the date you be adjusted on your AMT Form 8949. a disqualifying disposition. For the
exercised the ISO and weren’t subject to An adjustment may be required if the regular tax, you have a long-term capital
a substantial risk of forfeiture. You didn’t regular tax and AMT adjusted basis of gain of $50,000 ($60,000 minus your
pay anything for the ISO. You didn’t sell the property you sold prior to your regular tax basis of $10,000). For the
the acquired stock during 2023. You investment is different. AMT, you have a long-term capital loss
received a Form 3921 that shows $10 in
box 3 (the exercise price you paid for If you have a capital loss after of $40,000 ($60,000 minus your AMT
each share), $25 in box 4 (the FMV of refiguring Schedule D for the AMT, apply basis of $100,000).
each share on the exercise date), and the $3,000 capital loss limitation You have no other sales of stock or
100 shares in box 5 (the number of separately to the AMT loss. Because other capital assets for 2023. You enter
shares you acquired). To figure your the amount of your gains and losses a total negative adjustment of $118,000
adjustment, multiply the amount in may be different for the AMT, the on line 2k of your 2023 Form 6251,
box 4, $25, by the 100 shares in box 5. amount of any capital loss carryover figured as follows.
The result is $2,500, the FMV of all the may also be different for the AMT. See • You figure a negative adjustment of
shares. Then, multiply the amount in the following example. To figure your $65,000 for the difference between the
box 3, $10, by the 100 shares in box 5. AMT capital loss carryover, fill out an $65,000 of regular tax ordinary income
The result is $1,000, the amount you AMT Capital Loss Carryover Worksheet and the $0 of AMT ordinary income for
paid for all the shares. Your adjustment in the Schedule D instructions. the first sale.
is $1,500 ($2,500 − $1,000). Enter it on For each of the four items listed • For the regular tax, you have $50,000
Form 6251, line 2i. earlier, figure the difference between the capital gain net income from the second
amount included in taxable income for sale. For the AMT, you have a $25,000
Line 2k—Disposition of the regular tax and the amount included short-term capital loss from the first
Property in income for the AMT. Include the sale, and a $40,000 long-term capital
Your AMT gain or loss from the difference as a negative amount on loss from the second sale, resulting in a
disposition of property may be different line 2k if (a) both the AMT and regular net capital loss of $65,000 for the AMT.
from your gain or loss for the regular tax. tax amounts are zero or more and the However, only $3,000 of the $65,000 net
This is because the property may have a AMT amount is less than the regular tax capital loss is allowed for 2023 for the
different adjusted basis for the AMT. amount; or (b) the AMT amount is a AMT. The difference between the
Use this line to report any AMT loss, and the regular tax amount is a regular tax gain of $50,000 and the
adjustment resulting from refiguring: smaller loss, or is zero or more. $3,000 loss allowed for the AMT results
in a $53,000 negative adjustment to
1. Gain or loss from the sale, Enter on line 2k the combined include on line 2k.
exchange, or involuntary conversion of adjustments for the four items listed
property reported on Form 4797, Sales earlier. You have an AMT capital loss
of Business Property; carryover from 2023 to 2024 of $62,000,
Example. On March 13, 2022, your of which $22,000 is short term and
filing status is single, you paid $20,000 $40,000 is long term. If you have no
to exercise an ISO (which was granted

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other Form 8949 or Schedule D What Depreciation Isn’t Refigured • Indian reservation property that
transactions for 2024, your adjustment for the AMT? meets the requirements of section
reported on your 2024 Form 6251 would 168(j).
be limited to ($3,000), the amount of • A natural gas gathering line placed in
your capital loss limitation for 2024. Don’t refigure depreciation for the AMT service after April 11, 2005.
for the following.
Line 2l—Post-1986 • Residential rental property placed in
Depreciation service after 1998. How Is Depreciation Refigured for
• Nonresidential real property with a the AMT?
To avoid duplication, any AMT class life of 27.5 years or more placed in
! adjustment or tax preference service after 1998 that is depreciated for Property placed in service before
CAUTION item taken into account on this the regular tax using the straight line 1999. Refigure depreciation for the
line shouldn’t be taken into account in method. AMT using ADS, with the same
figuring the amount to enter on any • Other section 1250 property placed in convention used for the regular tax. See
other adjustment or tax preference item service after 1998 that is depreciated for the following table for the method and
line of this form. the regular tax using the straight line recovery period to use.

This section describes when method. Property Placed in Service Before 1999
depreciation must be refigured for the • Property (other than section 1250
AMT and how to figure the amount to property) placed in service after 1998 IF the property is... THEN use the...
enter on line 2l. that is depreciated for the regular tax section 1250 property straight line method
using the 150% declining balance over 40 years.
Don’t use line 2l for depreciation method or the straight line method. tangible property straight line method
related to the following. • Property for which you elected to use (other than section over the property's
• Passive activities. Take this the alternative depreciation system 1250 property) AMT class life.
adjustment into account on line 2m. (ADS) of section 168(g) for the regular depreciated using
• An activity for which you aren’t at risk. tax. straight line method for
Take this adjustment into account on • Qualified property that is or was the regular tax
line 2n. eligible for a special depreciation any other tangible 150% declining
• Income or loss from a partnership or allowance if the depreciable basis of the property balance method,
an S corporation if the basis limitations property is the same for the AMT and switching to straight
apply. Take this adjustment into account the regular tax. This applies to any line method the first
on line 2n. special depreciation allowance, tax year it gives a
• A tax shelter farm activity. Take this including those for disaster assistance larger deduction, over
adjustment into account on line 3. property, reuse and recycling property, the property's AMT
class life.
cellulosic biofuel plant property, second
What Depreciation Must Be generation biofuel plant property, New
Refigured for the AMT? York Liberty Zone property, Gulf
Opportunity Zone property, and Kansas
Generally, you must refigure disaster area recovery assistance Property placed in service after
depreciation for the AMT, including property. The special allowance is 1998. Use the same convention and
depreciation allocable to inventory deductible for the AMT, and no recovery period used for the regular tax.
costs, for: adjustment is required for any For property other than section 1250
• Property placed in service after 1998 depreciation figured on the remaining property, use the 150% declining
that is depreciated for the regular tax basis of the qualified property because balance method, switching to straight
using the 200% declining balance the depreciable basis of the property is line the first tax year it gives a larger
method (generally 3-, 5-, 7-, and 10-year the same for the AMT and the regular deduction. For section 1250 property,
property under the modified accelerated tax. If you elected not to have any use the straight line method.
cost recovery system (MACRS), except special depreciation allowance apply,
for certain qualified property eligible for the property may be subject to an AMT How Is the AMT Class Life
the special depreciation allowance adjustment for depreciation if it was Determined?
(discussed later)); placed in service before 2016. It isn’t
• Section 1250 property placed in subject to an AMT adjustment for The class life used for the AMT isn’t
service after 1998 that isn’t depreciated depreciation if it was placed in service necessarily the same as the recovery
for the regular tax using the straight line after 2015. period used for the regular tax. The
method; and • Any part of the cost of any property class lives for the AMT are listed in Rev.
• Tangible property placed in service for which you elected to take a section Proc. 87-56, 1987-2 C.B. 674, and in
after 1986 and before 1999. (If the 179 expense deduction. The reduction Pub. 946, How To Depreciate Property.
transitional election was made under to the depreciable basis of section 179 Use 12 years for any tangible personal
section 203(a)(1)(B) of the Tax Reform property by the amount of the section property not assigned a class life.
Act of 1986, this rule applies to property 179 expense deduction is the same for
placed in service after July 31, 1986.) the regular tax and the AMT. See Pub. 946 for tables that can
• Motion picture films, videotapes, or TIP be used to figure AMT
sound recordings. depreciation. Rev. Proc. 89-15,
• Property depreciated under the 1989-1 C.B. 816, has special rules for
unit-of-production method or any other short years and for property disposed of
method not expressed in a term of before the end of the recovery period.
years.

Instructions for Form 6251 (2023) 5

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How Is the Adjustment Figured? gain is less than the regular tax gain, or amount. If (a) the AMT loss is more than
(c) you have an AMT loss and a regular the regular tax loss, (b) the AMT gain is
Subtract the AMT deduction for tax gain, enter the adjustment as a less than the regular tax gain, or (c) you
depreciation from the regular tax negative amount. have an AMT loss and a regular tax
gain, enter the adjustment as a negative
deduction and enter the result. If the Enter any adjustment for amounts
amount.
AMT deduction is more than the regular reported on Form 8949, Schedule D,
tax deduction, enter the difference as a Form 4684, or Form 4797, for the The AMT amount of any gain or
negative amount. activity on line 2k instead of line 2m. TIP loss from activities for which you
In addition to the AMT adjustment to See the instructions for line 2k. aren’t at risk is likely to differ
your deduction for depreciation, also from the regular tax amount. Your AMT
adjust the amount of depreciation that Publicly Traded Partnership (PTP) basis in partnerships and S corporations
was capitalized, if any, to account for the is also likely to differ from your regular
difference between the rules for the If you had a loss from a PTP, refigure the tax basis. Therefore, keep adequate
regular tax and the AMT. Include on this loss using any AMT adjustments and records for both the AMT and regular
line the current year adjustment to preferences and any AMT prior year tax.
taxable income, if any, resulting from the unallowed loss.
difference. Enter any adjustment for amounts
Tax Shelter Passive Farm Activities reported on Form 8949, Schedule D,
Line 2m—Passive Activities Form 4684, or Form 4797, for the
Refigure your passive activity gains and Refigure any gain or loss from a tax activity on line 2k instead of line 2n.
losses for the AMT by taking into shelter passive farm activity taking into Line 2o—Circulation Costs
account all adjustments and account all AMT adjustments and
preferences and any AMT prior year preferences and any AMT prior year Don’t make this adjustment for
unallowed losses that apply to that unallowed losses. If the amount is a ! costs for which you elected the
activity. You may fill out an AMT Form gain, include it on the AMT Form 8582. CAUTION optional 3-year write-off for the
8582, Passive Activity Loss Limitations, If the amount is a loss, don’t include it regular tax.
and AMT versions of the other forms or on the AMT Form 8582. Carry the loss
Circulation costs (expenditures to
schedules on which your passive forward to 2024 to see if you have a gain
establish, maintain, or increase the
activities are reported, to determine your or loss from tax shelter passive farm
circulation of a newspaper, magazine, or
passive activity loss allowed for the activities for 2024.
AMT, but don’t file the AMT versions of other periodical) deducted in full for the
regular tax in the year they were paid or
these forms and schedules with your tax Insolvency incurred must be capitalized and
return. Instead, keep them with your
amortized over 3 years for the AMT.
records. If at the end of the tax year your Enter the difference between the regular
Example. You are a partner in a liabilities exceed the FMV of your tax and AMT deduction. If the AMT
partnership and the Schedule K-1 (Form assets, increase your passive activity deduction is more than the regular tax
1065) you received shows the following. loss allowed by that excess (but not by deduction, enter the difference as a
• A passive activity loss of $4,125. more than your total loss). See section negative amount.
• A depreciation adjustment of $500 on 58(c)(1).
post-1986 property. If you had a loss on property for
• An adjustment of $225 on the Line 2n—Loss Limitations which circulation costs haven’t been
disposition of property. To avoid duplication, any AMT fully amortized for the AMT, your AMT
deduction is the smaller of (a) the loss
Because the two adjustments above ! adjustment or tax preference
are from the passive activity and aren’t CAUTION item taken into account on this allowable for the costs had they
allowed for the AMT, you must first line shouldn’t be taken into account in remained capitalized, or (b) the
reduce the passive activity loss by those figuring the amount to enter on any remaining costs to be amortized for the
amounts. The result is a passive activity other adjustment or tax preference item AMT.
loss for the AMT of $3,400. You then line of this form.
Line 2p—Long-Term Contracts
enter this amount on the AMT Form For passive activities, see the line 2m To avoid duplication, any AMT
8582 and refigure the allowable passive instructions instead. For tax shelter farm ! adjustment or tax preference
activity loss for the AMT. activities (that aren’t passive), see the CAUTION item taken into account on this
The amount of any AMT passive line 3 instructions. line shouldn’t be taken into account in
TIP activity loss that isn’t deductible Refigure your gains and losses from figuring the amount to enter on any
and is carried forward is likely to activities for which you aren’t at risk and other adjustment or tax preference item
differ from the regular tax amount, if any. basis limitations applicable to line of this form.
Therefore, keep adequate records for partnerships and S corporations by
For the AMT, you must generally use
both the AMT and regular tax. taking into account all AMT adjustments
the percentage-of-completion method
and preferences that apply. See
Enter the difference between the described in section 460(b) to
sections 59(h), 465, 704(d), and
amount that would be reported for the determine your income from any
1366(d).
activity on Schedule C, E, or F or Form long-term contract (defined in section
4835, Farm Rental Income and Enter the difference between the 460(f)). However, this rule doesn’t apply
Expenses, for the AMT and the regular amount that would be reported for the to any home construction contract (as
tax amount. If (a) the AMT loss is more activity on Schedule C, E, or F or Form defined in section 460(e)(5). For
than the regular tax loss, (b) the AMT 4835 for the AMT and the regular tax contracts excepted from the

6 Instructions for Form 6251 (2023)

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percentage-of-completion method for the amount allowed for regular tax income and deductions allowed for the
the regular tax by section 460(e)(1), use purposes. If the amount for AMT AMT.
the simplified procedures for allocating purposes exceeds the amount allowed
Exception. The preference for IDCs
costs outlined in section 460(b)(3) to for regular tax purposes, enter the
from oil and gas wells doesn’t apply to
determine the percentage of difference as a negative amount.
taxpayers who are independent
completion.
If you had a loss on property for producers (that is, not integrated oil
Enter the difference between the which research and experimental costs companies as defined in section 291(b)
AMT and regular tax income. If the AMT haven’t been fully amortized for the (4)). However, this benefit may be
income is smaller, enter the difference AMT, the AMT deduction is the smaller limited. First, figure the IDC preference
as a negative amount. of (a) the loss allowable for the costs as if this exception didn’t apply. Then,
Note. If you are required to use the had they remained capitalized, or (b) the for purposes of this exception, complete
percentage-of-completion method for remaining costs to be amortized for the Form 6251 through line 3, including the
either the regular tax or the AMT, you AMT. IDC preference and treating line 2f as if
it were zero, and combine lines 1
may owe or be entitled to a refund of Line 2s—Installment Sales through 3. If the amount of the IDC
interest for the tax year the contract is The installment method doesn’t apply preference exceeds 40% of the total of
completed or adjusted. For details, see for the AMT to any nondealer lines 1 through 3 (figured as described
Form 8697, Interest Computation Under disposition of property after August 16, in the preceding sentence), enter the
the Look-Back Method for Completed 1986, but before January 1, 1987, if an excess on line 2t (your benefit from this
Long-Term Contracts. installment obligation to which the exception is limited). Otherwise, don’t
Line 2q—Mining Costs proportionate disallowance rule applied enter an amount on line 2t (your benefit
arose from the disposition. Enter the from this exception isn’t limited).
Don’t make this adjustment for amount of installment sale income Line 3—Other Adjustments
! costs for which you elected the reported for the regular tax as a
CAUTION optional 10-year write-off for the Enter on line 3 the total of any other
negative amount on line 2s.
regular tax. adjustments that apply to you, including
Line 2t—Intangible Drilling the following.
Mining exploration and development
Costs (IDCs)
costs deducted in full for the regular tax
in the tax year they were paid or Don’t make this adjustment for Depreciation Figured Using
Pre-1987 Rules
incurred must be capitalized and ! costs for which you elected the
amortized over 10 years for the AMT. CAUTION optional 60-month write-off for
Enter the difference between the regular the regular tax. This preference generally applies only to
tax and AMT deduction. If the AMT property placed in service after 1987,
deduction is more than the regular tax IDCs from oil, gas, and geothermal but depreciated using pre-1987 rules
deduction, enter the difference as a wells are a preference to the extent that due to transitional provisions of the Tax
negative amount. the excess IDCs are more than 65% of Reform Act of 1986.
the net income from the wells. Figure
If you had a loss on property for the preference for all oil and gas For the AMT, you must use the
which mining costs haven’t been fully properties separately from the straight line method to figure
amortized for the AMT, your AMT preference for all geothermal properties. depreciation on real property for which
deduction is the smaller of (a) the loss accelerated depreciation was
allowable for the costs had they Excess IDCs. Figure excess IDCs as determined using pre-1987 rules. Use a
remained capitalized, or (b) the follows. recovery period of 19 years for 19-year
remaining costs to be amortized for the Step 1. Determine the amount of real property and 15 years for
AMT. your IDCs allowed for the regular tax low-income housing. For leased
Line 2r—Research and under section 263(c), but don’t include personal property other than recovery
any section 263(c) deduction for property, enter the amount by which
Experimental Costs nonproductive wells. your regular tax depreciation using the
Don’t make this adjustment for pre-1987 rules exceeds the depreciation
Step 2. Subtract from the amount allowable using the straight line method.
CAUTION connection with an activity in
! costs paid or incurred in determined in Step 1 the amount that For leased 10-year recovery property
would have been allowed had you
which you materially participated under and leased 15-year public utility
amortized these IDCs over a 120-month
the passive activity rules or for costs for property, enter the amount by which
period starting with the month the well
which you elected the optional 10-year your regular tax depreciation exceeds
was placed in production. If you prefer
write-off for research and experimental the depreciation allowable using the
not to use the 120-month period, you
costs under section 59(e) for regular tax straight line method with a half-year
can elect to use any method that is
purposes. convention, no salvage value, and a
permissible in determining cost recovery period of 15 years (22 years for
Research and experimental costs depletion. 15-year public utility property).
deducted under section 174(a) for Net income. Determine net income by
regular tax purposes generally must be reducing the gross income that you Figure the excess of the regular tax
amortized for AMT purposes over 10 received or accrued during the tax year depreciation over the AMT depreciation
years beginning with the year the costs from all oil, gas, and geothermal wells separately for each property and include
were paid or incurred. by the deductions allocable to those on line 3 only positive amounts.
Enter the difference between the wells (reduced by the excess IDCs).
amount allowed for AMT purposes and When refiguring net income, use only

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Pollution Control Facilities Charitable Contributions of Certain Related Adjustments
Property
The section 169 election to amortize the If you have an entry on line 2c because
basis of a certified pollution control If you made a charitable contribution of you deducted investment interest
facility over a 60-month or 84-month property to which section 170(e) applies allocable to an interest in a trade or
period isn’t available for the AMT. For and you had a different basis for AMT business, or on line 2d, 2h, 2i, or 2k
facilities placed in service before 1999, purposes, you may have to make an through 2t, or you have any amount
figure the AMT deduction using ADS. adjustment. See section 170(e) for included on line 3 from pre-1987
For facilities placed in service after details. depreciation, pollution control facilities,
1998, figure the AMT deduction under or tax shelter farm activities, you may
MACRS using the straight line method. Business Interest Limitation have to refigure any item of income or
Enter the difference between the regular deduction based on a limit of income
tax and AMT deduction. If the AMT Complete an AMT Form 8990 using other than adjusted gross income (AGI)
deduction is more than the regular tax amounts adjusted for AMT. Enter the or modified AGI.
deduction, enter the difference as a difference between the AMT and regular
negative amount. tax allowable interest expense. If line 30 Affected items include the following.
of the AMT Form 8990 is more than the • Section 179 expense deduction
Tax Shelter Farm Activities amount on line 30 of the regular tax (Form 4562, line 12).
Form 8990, enter the difference as a • Expenses for business or rental use
Figure this adjustment only if you have a negative amount. of your home.
gain or loss from a tax shelter farm • Conservation expenses (Schedule F
activity (as defined in section 58(a)(2)) Biofuel Producer Credit and (Form 1040), line 12).
that isn’t a passive activity. If the activity • Taxable IRA distributions (Form 1040,
is passive, you must include it with your Biodiesel and Renewable Diesel 1040-SR, or 1040-NR, line 4b), if
other passive activities on line 2m. Fuels Credit prior-year IRA deductions were different
for the AMT and the regular tax.
Refigure all gains and losses you If your taxable income includes the • Self-employed health insurance
reported for the regular tax from tax amount of the biofuel producer credit or deduction (Schedule 1 (Form 1040),
shelter farm activities by taking into biodiesel and renewable diesel fuels line 17).
account any AMT adjustments and credit, include that amount as a negative • Self-employed SEP, SIMPLE, and
preferences. Determine your tax shelter amount on line 3. qualified plans deduction (Schedule 1
farm activity gain or loss for the AMT (Form 1040), line 16).
using the same rules you used for the Mortgage Interest • IRA deduction (Schedule 1 (Form
regular tax with the following 1040), line 20), affected by the earned
modifications. If you deducted home mortgage interest income limitation of section 219(b)(1)
• No refigured loss is allowed, except to on Schedule A for a dwelling that isn’t a (B).
the extent you are insolvent (see section principal residence (within the meaning
58(c)(1)). of section 121) or qualified dwelling for Figure the difference between the
• Don’t use a refigured loss in the AMT, include that deducted interest on AMT and regular tax amount for each
current tax year to offset gains from line 3. A qualified dwelling for AMT is a item. Combine the amounts for all your
other tax shelter farm activities. Instead, house, apartment, condominium, or related adjustments and include the
suspend any refigured loss and carry it mobile home not used on a transient total on line 3. Keep a copy of all
forward indefinitely until (a) you have a basis. A qualified dwelling for AMT computations for your records, including
gain in a subsequent tax year from that doesn’t include house boats and any AMT carryover and basis amounts.
same activity, or (b) you dispose of the recreational vehicles.
activity. Don’t include on line 3 any
adjustment for an item you
Enter the difference between the Net Qualified Disaster Loss CAUTION! refigured on another line of this
amount that would be reported for the form (for example, line 2d).
If you filed Schedule A to claim an
activity on Schedule E or F or Form
increased standard deduction on Form
4835 for the AMT and the regular tax Example. On your Schedule C
1040 or 1040-SR due to a loss you
amount. If (a) the AMT loss is more than (Form 1040), you have a net profit of
suffered related to property in a federally
the regular tax loss, (b) the AMT gain is $9,000 before figuring your section 179
declared disaster area, then include on
less than the regular tax gain, or (c) you deduction. You don’t report any other
line 3 the standard deduction amount
have an AMT loss and a regular tax business income on your return. During
you listed on the dotted line next to
gain, enter the adjustment as a negative the year, you purchased an asset for
Schedule A, line 16, as your “Standard
amount. $10,000 for which you elect to take the
Deduction Claimed With Qualified section 179 deduction. You also have an
Enter any adjustment for amounts Disaster Loss.” AMT depreciation adjustment of $700
reported on Form 8949, Schedule D, for other assets depreciated on your
If you filed Schedule A to itemize your
Form 4684, or Form 4797, for the Schedule C.
deductions, then don't make this
activity on line 2k instead of line 3. Your section 179 deduction for the
adjustment.
regular tax is limited to your net profit
(before any section 179 deduction) of
$9,000. The $1,000 excess is a section
179 deduction carryforward for the
regular tax.

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For the AMT, your net profit is $9,700, (c). If the amount in column (c) is larger Line 7
and you are allowed a section 179 than the amount you would otherwise If you claimed the foreign earned
deduction of $9,700 for the AMT. You enter on line 4, enter the amount from income exclusion, housing exclusion, or
have a section 179 deduction column (c) instead and enter “Sch. Q” housing deduction on Form 2555, you
carryforward of $300 for the AMT. on the dotted line next to line 4. must use the Foreign Earned Income
You include a $700 negative Tax Worksheet in these instructions to
adjustment on line 3 because your If your filing status is married filing
section 179 deduction for the AMT is separately, be sure to include the figure the amount to enter on line 7.
$700 greater than your allowable regular additional amount that must be added to Form 1040-NR. If you are filing Form
tax deduction. In the following year, line 4 (as explained above) before you 1040-NR and you reported capital gain
when you use the $1,000 regular tax compare line 4 with the amount on distributions directly on Form 1040-NR,
carryforward, you will have a $700 Schedule E, line 38, column (c). line 7; you reported qualified dividends
positive related adjustment for the AMT on Form 1040-NR, line 3a; or you had a
because your AMT carryforward is only Part II—Alternative gain on both lines 15 and 16 of
$300. Minimum Tax Schedule D (Form 1040) (as refigured
for the AMT, if necessary), complete
Line 4—Alternative Minimum Line 5—Exemption Amount Part III of Form 6251 and enter the
Taxable Income If line 4 is more than the amount shown amount from line 40 on line 7. All other
If your filing status is married filing for your filing status in the middle Form 1040-NR filers, don’t complete
separately and line 4 is more than column of the chart on line 5, see the Part III. Instead, if Form 6251, line 6, is
$831,150, you must include an Exemption Worksheet to figure the $220,700 or less ($110,350 or less if
additional amount on line 4. If line 4 is amount to enter on line 5. married filing separately), figure the
amount to enter on line 7 by multiplying
$1,084,150 or more, include an Form 1040-NR. If you are filing Form line 6 by 26% (0.26). Otherwise, figure
additional $63,250. Otherwise, include 1040-NR, use the following chart to the amount to enter on line 7 by
25% of the excess of the amount on figure the amount to enter on line 5. multiplying line 6 by 28% (0.28) and
line 4 over $831,150. For example, if the However, if line 4 is more than the subtracting $4,414 ($2,207 if married
amount on line 4 is $851,150, enter amount shown for your filing status in filing separately) from the result.
$856,150 instead—the additional the middle column of the chart, use the
$5,000 is 25% of $20,000 ($851,150 Exemption Worksheet to figure the Line 8—Alternative Minimum
minus $831,150). amount to enter on line 5. Tax Foreign Tax Credit
(AMTFTC)
Special Rule for Holders of a IF your filing AND line 4 is THEN enter on
status is... not over... line 5... The AMTFTC is a credit that you can
Residual Interest in a REMIC claim against the AMT. You will figure
Single $ 578,150 $ 81,300.
the AMTFTC using the same limitation
If you held a residual interest in a real Married filing 578,150 63,250.
estate mortgage investment conduit separately rules that apply to the foreign tax credit
(REMIC) in 2023, the amount you enter Qualifying 1,156,300 126,500. for regular tax purposes, but with AMT
on line 4 may not be less than the surviving spouse amounts. However, you may be able to
simplify your AMTFTC calculation by
amount on Schedule E, line 38, column electing to use some of the same
amounts you used to figure your foreign
tax credit. See Simplified Limitation
Exemption Worksheet— Election, later, for more information.
Line 5 Keep for Your Records
Do I need to fill out line 8? Before
Note. If Form 6251, line 4, is equal to or more than $903,350 if single or head of household, figuring your AMTFTC, figure your
$1,662,300 if married filing jointly or qualifying surviving spouse, or $831,150 if married filing foreign tax credit for the regular tax and
separately, your exemption is zero. Don’t complete this worksheet; instead, enter the amount from complete Schedule 3 (Form 1040),
Form 6251, line 4, on line 6 and go to line 7. line 1. Next, fill in Form 6251, line 10, as
instructed. If the amount on line 10 is
1. Enter $81,300 if single or head of household; $126,500 if married
greater than or equal to the amount on
filing jointly or qualifying surviving spouse; or $63,250 if married
filing separately . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. line 7, do the following.
• Leave line 8 blank and enter -0- on
2. Enter your alternative minimum taxable line 11.
income (AMTI) from Form 6251, line 4 . . . . . . 2. • See Who Must File, earlier, to find out
3. Enter $578,150 if single or head of household; if you must attach Form 6251 to your
$1,156,300 if married filing jointly or qualifying return.
surviving spouse; or $578,150 if married filing • Determine if you can carry back or
separately . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. carry forward your unused 2023
4. Subtract line 3 from line 2. If zero or less, AMTFTC. See AMTFTC Carryback and
enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. Carryforward, later. If you can carry
5. Multiply line 4 by 25% (0.25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. back or carry forward your unused 2023
6. Subtract line 5 from line 1. If zero or less, enter -0-. Also, enter AMTFTC, you will need to complete
this amount on Form 6251, line 5, and go to Form 6251, line 8 for your records.
line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.

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If the amount on line 10 is less than         Simplified limitation election.                                     If • Line 17 of Form 6251 isn’t more than 
the amount on line 7, figure your           you previously made or are making the                                    $220,700 ($110,350 if married filing 
AMTFTC and enter it on line 8.              simplified limitation election, skip Part I                              separately (on Form 1040, 1040-SR or 
                                            and go to Step 3. For more information                                   1040-NR)).
Figuring the AMTFTC. If you made an 
                                            about the simplified limitation election, 
election to claim the foreign tax credit on                                                                            Use your capital gains and losses as 
                                            see Simplified Limitation Election, later.
your 2023 tax return without filing Form                                                                             refigured for the AMT to determine 
1116, your AMTFTC is the same as the        Foreign source qualified dividends                                       whether your total amounts are less 
foreign tax credit on Schedule 3 (Form      and capital gains.  If you have any                                      than the $20,000 threshold under the 
1040), line 1. Enter that amount on Form    foreign source qualified dividends or                                    adjustment exception. If you qualify for 
6251, line 8. For more information about    foreign source capital gains (including                                  the adjustment exception, your election 
electing to claim your foreign tax credit   any foreign source capital gain                                          also applies when you determine 
without filing Form 1116, see the           distributions) or losses, use the                                        whether you must adjust your capital 
Instructions for Form 1116.                 following instructions to determine                                      gain distributions or other capital gains 
Otherwise, figure your AMTFTC as            whether you must make adjustments to                                     or losses. It also applies to Step 4.
follows.                                    those amounts before you include the                                       To adjust your foreign source 
                                            amounts on line 1a or line 5 of the AMT                                  qualified dividends, multiply your foreign 
Step 1.  Separate your foreign source       Form 1116.                                                               source qualified dividends in each 
income into categories. See the                                                                                      separate category by 0.5357 if the 
Instructions for Form 1116 for                Foreign qualified dividends.                                    You 
                                                                                                                     foreign source qualified dividends are 
information about categories of income.     must adjust your foreign source qualified 
                                                                                                                     taxed at a rate of 15%, and by 0.7143 if 
Complete a separate AMT Form 1116           dividends before you include those 
                                                                                                                     they are taxed at a rate of 20%. Include 
for each separate category of income.       amounts on line 1a of the AMT Form 
                                                                                                                     the results on line 1a of the applicable 
Enter “AMT” and specify the category of     1116 if:
                                                                                                                     AMT Form 1116.
income in the top margin of each Form       • Line 38 of Form 6251 is smaller than 
1116.                                       line 39, and                                                               You adjust your foreign source 
                                            • Line 17 of Form 6251 is greater than                                   qualified dividends taxed at the 0% rate 
Figuring high-taxed income.                 zero.                                                                    by not including them on line 1a. 
When applying the separate categories                                                                                Amounts taxed at the 0% rate are on 
                                              But you don’t need to make any 
of income, use the applicable AMT rate                                                                               line 9 of the Qualified Dividends and 
                                            adjustments if:
instead of the regular tax rate to                                                                                   Capital Gain Tax Worksheet or line 22 of 
determine if any income is “high-taxed.”    • You qualify for the adjustment 
                                                                                                                     the Schedule D Tax Worksheet.
                                            exception under Qualified Dividends 
Step 2.  Complete Part I of each AMT        and Capital Gain Tax Worksheet                                                   Don’t adjust the amount of any 
Form 1116 using only income and             (Individuals) or Adjustments to foreign                                    !     foreign source qualified 
deductions that are allowed for the AMT     qualified dividends under Schedule D                                     CAUTION dividends you elected to include 
and attributable to sources outside the     Filers in the Instructions for Form 1116,                                on line 4g of AMT Form 4952.
United States.                              and

Foreign Earned Income Tax Worksheet—Line 7                                                                                   Keep for Your Records
Before you begin:            If Form 6251, line 6, is zero, don’t complete this worksheet.
1.  Enter the amount from Form 6251, line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .              1.   
2a. Enter the amount from your (and your spouse's, if filing jointly) Form 2555, 
    lines 45 and 50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a.  
 b. Enter the total amount of any itemized deductions or exclusions you 
    couldn't claim because they are related to excluded income . . . . . . . . . .                            2b.  
 c. Subtract line 2b from line 2a. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                2c.  
3.  Add lines 1 and 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.   
4.  Tax on the amount on line 3. 
    • If you reported capital gain distributions directly on Form 1040 or 1040-SR, line 7; or you reported 
    qualified dividends on Form 1040 or 1040-SR, line 3a; or you had a gain on both lines 15 and 16 of 
    Schedule D (Form 1040) (as refigured for the AMT, if necessary), enter the amount from line 3 of this 
    worksheet on Form 6251, line 12. Complete the rest of Part III of Form 6251. However, before 
                                                                                                                                                             4..  
    completing Part III, see Form 2555, later, to see if you must complete Part III with certain modifications. 
    Then, enter the amount from Form 6251, line 40, here.
    • All others: If line 3 is $220,700 or less ($110,350 or less if married filing separately), multiply line 3 
    by 26% (0.26). Otherwise, multiply line 3 by 28% (0.28) and subtract $4,414 ($2,207 if married filing 
    separately) from the result. 
5.  Tax on the amount on line 2c. If line 2c is $220,700 or less ($110,350 or less if married filing 
    separately), multiply line 2c by 26% (0.26). Otherwise, multiply line 2c by 28% (0.28) and subtract $4,414 
    ($2,207 if married filing separately) from the result . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                5.   
6.  Subtract line 5 from line 4. Enter the result here and on Form 6251, line 7 . . . . . . . . . . . . . . . . . . . . . . . .                              6.   

10                                                                                                                       Instructions for Form 6251 (2023)

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Individuals with capital gain is zero or less, or (c) line 45 is equal to Form 1116, line 17, the same amount
distributions only. If you have no or greater than line 46. you entered on that line for the regular
capital gains or losses other than capital Use Worksheet B in the Instructions tax.
gain distributions from box 2a of Form(s) for Form 1116 if you: Step 4. Enter the amount from line 4 of
1099-DIV or substitute statement(s), • Can’t use Worksheet A, Form 6251 on line 18 of the AMT Form
you must adjust your foreign source • Have foreign source capital gains and 1116 unless you must complete an AMT
capital gain distributions if you are losses in no more than two separate Worksheet for Line 18. In most cases,
required to adjust your foreign source categories, you must complete an AMT Worksheet
qualified dividends under the rules just • Didn’t have any item of unrecaptured for Line 18 if you completed Part III of
described or you would be required to section 1250 gain or 28% rate gain or Form 6251 and:
adjust your foreign source qualified loss for the AMT, and • Line 38 of Form 6251 is smaller than
dividends if you had any. • Don’t have any capital gains taxed at line 39, and
To adjust your foreign source capital a rate of 0% or 20%. • Line 17 of Form 6251 is greater than
gain distributions, multiply your foreign zero.
source capital gain distributions in each Instructions for Worksheets A and
separate category by 0.5357 if the B. When you complete Worksheet A or But even if you meet the
foreign source capital gain distributions Worksheet B, use foreign source capital requirements above, you don’t need to
are taxed at a rate of 15%, and by gains and losses, as refigured for the complete an AMT Worksheet for Line 18
0.7143 if they are taxed at a rate of 20%. AMT if necessary, and don’t use any if:
Include the results on line 1a of the foreign source capital gains you elected • You qualify for the adjustment
applicable AMT Form 1116. to include on line 4g of AMT Form 4952. exception under Qualified Dividends
If you are required to complete a and Capital Gain Tax Worksheet
You adjust your foreign source capital Schedule D for the AMT, use line 16 of (Individuals) or Adjustments to foreign
gain distributions taxed at the 0% rate that AMT Schedule D to complete line 3 qualified dividends under Schedule D
by not including them on line 1a. of Worksheet A or line 4 of the Line 2 Filers in the Instructions for Form 1116,
Amounts taxed at the 0% rate are on Worksheet for Worksheet B. Use 0.5357 and
line 9 of the Qualified Dividends and instead of the number used for regular • Line 17 of Form 6251 isn’t more than
Capital Gain Tax Worksheet or line 22 of tax to complete lines 11, 13, and 15 of $220,700 ($110,350 if married filing
the Schedule D Tax Worksheet. Worksheet B and to complete lines 8, separately (on Form 1040, 1040-SR, or
Don’t adjust the amount of any 11, and 17 of the Line 15 Worksheet for 1040-NR)).
Worksheet B. Note. Use your capital gains and
! foreign source capital gain losses as refigured for the AMT to
CAUTION distributions you elected to If you don’t qualify to use Worksheet
include on line 4g of AMT Form 4952. A or Worksheet B, use the instructions determine whether your total amounts
under Capital Gains and Losses in Pub. are less than the $20,000 threshold
Individuals with other capital 514 to determine the adjustments you under the adjustment exception. If you
gains or losses. If any capital gain or make. When using the instructions in have any foreign source qualified
loss is different for the AMT, use Pub. 514 to determine if you must adjust dividends or capital gains (or losses),
amounts as refigured for the AMT to foreign source capital gains and losses, then you must make the same
complete this step. Use Worksheet A in make the following substitutions. adjustment exception election you made
the Instructions for Form 1116 to • When the amount of any AMT gain is in Step 2.
determine the adjustments you must in the 15% rate group, multiply it by Instructions for AMT Worksheet
make to your foreign source capital 0.5357 instead of the number used for for Line 18. If you must complete an
gains or losses (as refigured for the regular tax. AMT Worksheet for Line 18 for your
AMT) if you have foreign source capital • When the amount of any AMT gain is AMT Form 1116, you will use the
gains or losses (as refigured for the in the 20% rate group, multiply it by Worksheet for Line 18 in the Instructions
AMT) in no more than two separate 0.7143 instead of the number used for for Form 1116 and do the following.
categories and any of the following regular tax.
1. Enter the amount from Form
apply. • When the amount of any AMT gain is
6251, line 4, on line 1 of the worksheet.
• You aren’t required to make in the 25% rate group, multiply it by
adjustments to your foreign source 0.8929 instead of the number used for 2. Skip lines 2 and 3 of the
qualified dividends under the rules regular tax. worksheet.
described earlier (or you wouldn’t be • When the amount of any AMT gain is 3. Enter the amount from Form
required to make those adjustments if in the 28% rate group, multiply it by 1.0 6251, line 36, on line 4 of the worksheet.
you had foreign source qualified instead of the number used for regular 4. Multiply line 4 of the worksheet by
dividends). tax. 0.1071 (instead of the number used for
• Line 15 or 16 of the AMT Schedule D regular tax). Enter the result on line 5 of
(Form 1040) is zero or a loss. Step 3. Complete Part II and lines 9
• On the AMT Qualified Dividends and through 17 of the AMT Form 1116. Use the worksheet.
Capital Gain Tax Worksheet, (a) line 3 of your AMTFTC carryover, if any, on 5. Enter the amount from Form
that worksheet is zero or less, (b) line 5 line 10. 6251, line 33, on line 6 of the worksheet.
of that worksheet is zero, or (c) line 23 of Simplified limitation election. If 6. Multiply line 6 of the worksheet by
that worksheet is equal to or greater you previously made or are making the 0.2857 (instead of the number used for
than line 24. simplified limitation election, complete regular tax). Enter the result on line 7 of
• On the AMT Schedule D Tax Part II and lines 9 through 14. Use your the worksheet.
Worksheet, (a) line 18 is zero, (b) line 9 AMTFTC carryover, if any, on line 10. 7. Enter the amount from Form
Skip lines 15 and 16. Enter on your AMT 6251, line 30, on line 8 of the worksheet.

Instructions for Form 6251 (2023) 11

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8. Multiply line 8 of the worksheet by don’t make the election for that year, you Worksheet because Form 1040,
0.4643 (instead of the number used for may not make it for a later year. Once 1040-SR, or 1040-NR, line 15, is zero.
regular tax). Enter the result on line 9 of made, the election applies to all later tax 3. You received a Schedule K-1
the worksheet. years and may be revoked only with IRS (Form 1041) that shows an amount in
9. Enter the amount from Form consent. box 12 with code B, C, D, E, or F.
6251, line 23, on line 10 of the Line 10 Then, use the following instructions
worksheet.
If you file Form 8978, Partner's that apply to you.
10. Complete lines 11 and 12 of the Additional Reporting Year Tax, you will • If none of the statements apply, go to
worksheet, as instructed on the need to decrease the amount you report None of the statements apply, later.
worksheet. on Form 6251, line 10, by any negative • If only statement (2) applies, go to
11. Enter the amount from your AMT amount reported on Form 8978, line 14 Only statement (2) applies, later.
Worksheet for Line 18 on your AMT (treated as a positive number). If any • If statement (3) applies (by itself or in
Form 1116, line 18. additional guidance is provided related combination with statement (1) or (2)),
to reporting amounts from Form 8978 on go to Beneficiaries of estates or trusts
Step 5. Enter the amount from Form Form 6251, we will post it at IRS.gov/ first, then go to Statement (1) or (3)
6251, line 7, on the AMT Form 1116, Form6251 under Recent Developments. applies, later.
line 20. Complete lines 19 through 24 of • For all other situations, go to
the AMT Form 1116. If you file Schedule J (Form 1040),
Statement (1) or (3) applies, later.
Income Averaging for Farmers and
Step 6. Complete Part IV of the first Fishermen, to figure your tax on Form None of the statements apply. If (1),
AMT Form 1116 only. 1040, 1040-SR, or 1040-NR, line 16, (2), or (3) don’t apply, then for Part III of
Enter on Form 6251, line 8, the you must refigure that tax (including any these instructions, the AMT versions of
amount from line 35 of the first AMT tax from Form 8814) without using your Qualified Dividends and Capital
Form 1116. Schedule J before completing this line. Gain Tax Worksheet, Schedule D Tax
This is only for Form 6251; don’t change Worksheet, Unrecaptured Section 1250
Attach to your tax return, after Form the amount on Form 1040, 1040-SR, or Gain Worksheet, 28% Rate Gain
6251, all AMT Forms 1116 (and, if 1040-NR, line 16. Worksheet, and Schedule D will be the
same as those you used for regular tax
applicable, Schedule B (Form 1116)) Form 1040-NR. If you are filing Form
purposes. Use the regular tax amounts
you used to figure your AMTFTC. But 1040-NR, add Form 1040-NR, line 16,
to complete lines 13, 14, and 15.
don’t attach AMT Forms 1116 if your (minus any tax from Form 4972, Tax on
AMTFTC is the same as your regular tax Lump-Sum Distributions) and Schedule If you filed Form 2555, see Form
foreign tax credit. 2 (Form 1040), line 2. Subtract from the 2555, later, for additional modifications
result Schedule 3 (Form 1040), line 1, you may have to make before entering
AMTFTC Carryback and and any negative amount reported on amounts on lines 13, 14, and 15.
Carryforward Form 8978, line 14 (treated as a positive Statement (1) or (3) applies. If (1)
number). If zero or less, enter -0-. If you applies, complete all of the following
If your AMTFTC is limited, the unused file Schedule J to figure your tax on steps. If (3) applies but (1) doesn’t,
amount may generally be carried back Form 1040-NR, line 16, refigure that tax complete steps 2 through 4 only.
or forward according to section 904(c). without using Schedule J before
completing Form 6251, line 10 (see Step 1. Complete an AMT Form
No AMTFTC carryback or carryfor- 8949 or, if applicable, lines 1a and 8a of
preceding paragraph).
ward allowed in 2023. If you made the an AMT Schedule D, by refiguring, for
election to claim the foreign tax credit on Line 11 example, your basis for the AMT.
your 2023 tax return without filing Form If you are filing Form 1040-NR, enter the
Step 2. Complete lines 1b through
1116, any unused AMTFTC for 2023 amount from line 11 on Schedule 2
20 of an AMT Schedule D.
can’t be carried back or forward. In (Form 1040), line 1.
addition, you can’t claim any unused Step 3. Complete lines 2 through 4
AMTFTC from another year in 2023. of an AMT Qualified Dividends and
Part III—Tax Computation
For more information about electing Capital Gain Tax Worksheet or lines 2
Using Maximum Capital
to claim your foreign tax credit without through 13 of an AMT Schedule D Tax
filing Form 1116, see the Instructions for Gains Rates Worksheet, whichever applies. (See
Form 1116. Lines 13, 14, and 15 line 20 of your AMT Schedule D, if you
completed one, to determine which
Determine if any of the following
worksheet applies.)
Simplified Limitation Election statements apply.
Complete lines 3 and 4 of the AMT
You may elect to use a simplified section 1. The gain or loss from any
Schedule D Tax Worksheet using your
904 limitation to figure your AMTFTC. If transaction reported on Form 8949 or
AMT Form 4952.
you do, when figuring your AMTFTC, Schedule D is different for the AMT (for
you will use the same net foreign source example, because of a different basis for Step 4. Use amounts from the AMT
income for AMT that you used for the AMT due to depreciation Qualified Dividends and Capital Gain
regular tax. (The amount on line 17 of adjustments, an ISO adjustment, or a Tax Worksheet or AMT Schedule D Tax
your AMT Form 1116 will be the same different AMT capital loss carryover Worksheet, whichever applies, and the
as the amount on line 17 of your regular from 2022). AMT Schedule D to complete lines 13,
tax Form 1116.) You must make the 2. You didn’t complete either the 14, and 15.
election for the first tax year after 1997 Qualified Dividends and Capital Gain
for which you claim an AMTFTC. If you Tax Worksheet or the Schedule D Tax

12 Instructions for Form 6251 (2023)

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If you filed Form 2555, see Form Qualified Dividends and Capital Gain Capital Gain Tax Worksheet, or the
2555, later, for additional modifications Tax Worksheet or line 6 of your AMT amount from line 14 of the Schedule D
you may have to make before entering Schedule D Tax Worksheet (but not Tax Worksheet, whichever applies (as
amounts on lines 13, 14, and 15. below zero) by any of your AMT capital figured for the regular tax). If you didn’t
gain excess not used in (1). complete either worksheet for the
Only statement (2) applies. If (2)
applies but (1) and (3) don’t, complete 3. Reduce the amount on your AMT regular tax, enter the amount from Form
the following steps. Schedule D (Form 1040), line 18, (but 1040-NR, line 15; if zero or less,
not below zero) by your AMT capital enter -0-.
Step 1. Complete lines 2 through 4 gain excess. Form 2555. If you are filing Form 2555,
of an AMT Qualified Dividends and the amount you enter on line 20 will take
4. Include your AMT capital gain
Capital Gain Tax Worksheet or lines 2 into account your regular tax capital gain
excess as a loss on line 16 of your AMT
through 13 of an AMT Schedule D Tax excess, if any. Don’t refigure it using the
Unrecaptured Section 1250 Gain
Worksheet, whichever applies. (See amount of your AMT capital gain
Worksheet in the Instructions for
line 20 of your Schedule D to determine excess.
Schedule D (Form 1040).
which worksheet applies.)
Complete lines 3 and 4 of the AMT Also see the instructions for line 20. If you are filing Form 2555 and you
didn’t complete either the Qualified
Schedule D Tax Worksheet, using your Beneficiaries of estates or trusts. If Dividends and Capital Gain Tax
AMT Form 4952. you received a Schedule K-1 (Form Worksheet or the Schedule D Tax
Step 2. Use amounts from the AMT 1041) that shows an adjustment in Worksheet for the regular tax, enter the
Qualified Dividends and Capital Gain box 12, follow the instructions in the amount from line 3 of the Foreign
Tax Worksheet or AMT Schedule D Tax following table. Earned Income Tax Worksheet in the
Worksheet, whichever applies, and the IF the code in THEN include that Form 1040 instructions (as figured for
Schedule D you used for regular tax to box 12 is... adjustment in figuring the the regular tax).
complete lines 13, 14, and 15. amount on...
Line 25
If you filed Form 2555, see Form B line 2 of an AMT Qualified
2555, later, for additional modifications Dividends and Capital Gain Tax If you are filing Form 1040-NR, enter on
you may have to make before entering Worksheet or an AMT Form 6251, line 25, the amount from the
Schedule D Tax Worksheet, list below that corresponds to your filing
amounts on lines 13, 14, and 15. whichever applies. status.
Keep the AMT Form 8949, AMT C line 5 of an AMT Schedule D. • $492,300 if single.
TIP Schedule D, and the applicable D line 12 of an AMT Schedule D. • $276,900 if married filing separately.
AMT worksheet for your • $553,850 if qualifying surviving
records, but don’t attach any of them to E line 11 of an AMT spouse.
Unrecaptured Section 1250
your tax return. Gain Worksheet. Line 27
F line 4 of an AMT 28% Rate If you are filing Form 1040-NR, enter on
Note. Don’t decrease your section Gain Worksheet.
1202 exclusion by the amount, if any, on Form 6251, line 27, the amount from
line 2h. line 5 of the Qualified Dividends and
Capital Gain Tax Worksheet, or the
Form 2555. If you are filing Form 2555 Form 1040-NR. If you are filing Form amount from line 21 of the Schedule D
and you have an AMT capital gain 1040-NR, enter on Form 6251, line 13, Tax Worksheet, whichever applies (as
excess, you must complete Part III of the amount from line 4 of the Qualified figured for the regular tax). If you didn’t
Form 6251 with certain modifications. To Dividends and Capital Gain Tax complete either worksheet for the
see if you have an AMT capital gain Worksheet, or the amount from line 13 regular tax, enter the amount from Form
excess, subtract Form 6251, line 6, from of the Schedule D Tax Worksheet, 1040-NR, line 15; if zero or less,
line 4 of your AMT Qualified Dividends whichever applies (as refigured for the enter -0-.
and Capital Gain Tax Worksheet or AMT, if necessary).
Form 2555. If you are filing Form 2555,
line 10 of your AMT Schedule D Tax Line 18 the amount you enter on line 27 will take
Worksheet, whichever applies. If the
result is greater than zero, that amount If you are filing Form 1040-NR and Form into account your regular tax capital gain
is your AMT capital gain excess. 6251, line 17, is $220,700 or less excess, if any. Don’t refigure it using the
($110,350 or less if married filing amount of your AMT capital gain
If you have AMT capital gain excess, separately), multiply line 17 by 26% excess.
figure the amounts to enter on lines 13, (0.26). Otherwise, multiply line 17 by If you are filing Form 2555 and you
14, and 15 of Form 6251 using the 28% (0.28) and subtract $4,414 ($2,207 didn’t complete either the Qualified
following modifications (only for if married filing separately) from the Dividends and Capital Gain Tax
purposes of Part III of Form 6251). result. Worksheet or the Schedule D Tax
1. Reduce the amount you would Worksheet for the regular tax, enter the
otherwise enter on line 3 of your AMT Line 19
amount from Form 6251, line 20.
Qualified Dividends and Capital Gain If you are filing Form 1040-NR, enter
Tax Worksheet or line 9 of your AMT $44,625 ($89,250 if your filing status is Line 39
Schedule D Tax Worksheet (but not qualifying surviving spouse). If you are filing Form 1040-NR and Form
below zero) by your AMT capital gain 6251, line 12, is $220,700 or less
Line 20
excess. ($110,350 or less if married filing
If you are filing Form 1040-NR, enter on separately), multiply line 12 by 26%
2. Reduce the amount you would Form 6251, line 20, the amount from (0.26). Otherwise, multiply line 12 by
otherwise enter on line 2 of your AMT line 5 of the Qualified Dividends and

Instructions for Form 6251 (2023) 13

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28% (0.28) and subtract $4,414 ($2,207 
if married filing separately) from the 
result.

14                                                            Instructions for Form 6251 (2023)

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