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2024

Instructions for Form 6251

Alternative Minimum Tax—Individuals

Section references are to the Internal Revenue Code unless
Figuring AMT Amounts
otherwise noted.
For the AMT, certain items of income, deductions, etc.,
receive different tax treatment than for the regular tax.
General Instructions Therefore, you will need to figure items for the AMT differently
from how you figured them for the regular tax. These
Future Developments instructions will help you figure AMT items by using the
For the latest information about developments related to amount you figured for the regular tax and refiguring it for the
Form 6251 and its instructions, such as legislation enacted AMT. In some cases, it is easiest to refigure an item for AMT
after they were published, go to by completing a tax form or worksheet a second time using
IRS.gov/Form6251. additional AMT instructions. These instructions refer to such
a form or worksheet as an “AMT” version. If you do complete
What's New an AMT version of a form or worksheet, don’t attach it to your
Exemption amount. The exemption amount on Form 6251, tax return unless instructed to do so. For example, you may
line 5, has increased to $85,700 ($133,300 if married filing have to attach an AMT Form 1116, Foreign Tax Credit, to
jointly or qualifying surviving spouse; $66,650 if married filing your return; see Line 8, later.
separately). As you figure some deductions and credits for the AMT,
Also, the amount used to determine the phaseout of your carrybacks or carryforwards to other tax years may be
exemption has increased to $609,350 ($1,218,700 if married different from what you figured for the regular tax. Examples
filing jointly or qualifying surviving spouse). are investment interest expense, a net operating loss (NOL),
a capital loss, a passive activity loss, and the foreign tax
AMT tax brackets. For 2024, for non-corporate taxpayers, credit. Your at-risk limits and basis amounts may also differ
the 26% tax rate applies to the first $232,600 ($116,300 if for the AMT.
married filing separately) of taxable excess (the amount on
line 6). This change is reflected on lines 7, 18, and 39. Recordkeeping
You must keep records to support items reported on Form
Who Must File 6251 in case the IRS has questions about them. If the IRS
Attach Form 6251 to your return if any of the following examines your tax return, you may be asked to explain the
statements are true. items reported. Good records will help you explain any item
1. Form 6251, line 7, is greater than line 10. and arrive at the correct AMT.
2. You claim any general business credit, and either line 6 Keep records that show how you figured income,
(in Part I) of Form 3800 or line 25 of Form 3800 is more than deductions, etc., for the AMT. Also keep records of any items
zero. that you used to figure the AMT that differ from what you
3. You claim the qualified electric vehicle credit (Form used to figure the regular tax. For example, you will need to
8834), the personal-use part of the alternative fuel vehicle separately figure and track certain carrybacks, carryforwards,
refueling property credit (Form 8911), or the credit for prior basis amounts, depreciation, and loss limitation amounts that
year minimum tax (Form 8801). differ between the AMT and the regular tax.
4. The total of Form 6251, lines 2c through 3, is negative If you refigure an item for AMT by completing an AMT
and line 7 would be greater than line 10 if you didn’t take into version of a form or worksheet, keep a copy of that AMT form
account lines 2c through 3. or worksheet for your records.

Partners and Shareholders
Purpose of Form
If you are a partner in a partnership or a shareholder in an S
Use Form 6251 to figure the amount, if any, of your alternative corporation, see Schedule K-1 and its instructions to figure
minimum tax (AMT). The AMT is a separate tax that is your adjustments or preferences from the partnership or S
imposed in addition to your regular tax. It applies to taxpayers corporation to include on Form 6251.
who have certain types of income that receive favorable
treatment, or who qualify for certain deductions, under the tax Nonresident Aliens
law. These tax benefits can significantly reduce the regular
If you are a nonresident alien and you disposed of U.S. real
tax of some taxpayers with higher economic incomes. The
property interests at a gain, you must make a special
AMT sets a limit on the amount these benefits can be used to
computation. Fill in Form 6251 through line 6. If your net gain
reduce total tax.
from the disposition of U.S. real property interests and the
Also use Form 6251 to figure your tentative minimum tax amount on line 4 are both greater than the tentative amount
(Form 6251, line 9). You may need to know that amount to you figured for line 6, replace the amount on line 6 with the
figure the tax liability limit on the credits listed under Who smaller of that net gain or the amount on line 4. Also enter
Must File, earlier. “RPI” on the dotted line next to line 6. Otherwise, don’t
change line 6.
Instructions for Form 6251 (2024) Catalog Number 64277P
Nov 13, 2024 Department of the Treasury Internal Revenue Service www.irs.gov

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federally declared disaster area, then enter zero on line 2a
Credit for Prior Year Minimum Tax
and go to line 2b. You will include the amount of the standard
See Form 8801, Credit for Prior Year Minimum deduction (before it was increased by any net qualified
Tax—Individuals, Estates, and Trusts, if you paid AMT for disaster loss) on line 3.
2023 or you had a minimum tax credit carryforward on your
2023 Form 8801. If you pay AMT for 2024, you may be able Form 1040-NR. If you are filing Form 1040-NR, enter the
to take a credit on Form 8801 for 2025. amount of all taxes from Schedule A (Form 1040-NR),
line 1b, plus any foreign income taxes you are deducting on
Optional Write-off for Certain Schedule A (instead of claiming a credit on Form 1116).
Don’t include any generation-skipping transfer taxes on
Expenditures income distributions.
There is no AMT adjustment for the following items if you
elect for the regular tax to deduct them ratably over the Line 2b—Refund of Taxes
period of time shown. Include any refund from Schedule 1 (Form 1040), line 1, that
• Circulation expenditures—3 years (section 173). is attributable to state or local income taxes. Also include any
• Research and experimental expenditures—10 years refunds received in 2024 and included in income on
(section 174(a)). Schedule 1 (Form 1040), line 8z, that are attributable to state
• Mining exploration and development costs—10 years or local personal property taxes or general sales taxes;
(sections 616(a) and 617(a)). foreign income taxes; or state, local, or foreign real property
• Intangible drilling costs—60 months (section 263(c)). taxes. Enter the total as a negative amount. If you include an
For information on making the election, see section 59(e) amount from Schedule 1 (Form 1040), line 8z, you must enter
and Regulations section 1.59-1. a description and the amount next to the entry space for
line 2b. For example, if you include a refund of real property
taxes, enter “real property” and the amount next to the entry
Specific Instructions space.

If you owe AMT, you may be able to lower your total Line 2c—Investment Interest
TIP tax (regular tax plus AMT) by claiming itemized
deductions on Form 1040 or 1040-SR, even if your If you filled out Form 4952, Investment Interest Expense
total itemized deductions are less than the standard Deduction, for your regular tax, you will need to fill out a
deduction. This is because the standard deduction isn’t second Form 4952 for the AMT as follows.
allowed for the AMT and, if you claim the standard deduction Step 1. Follow the Form 4952 instructions for line 1, but,
on Form 1040 or 1040-SR, you can’t claim itemized when completing line 1, also include any interest that would
deductions for the AMT. have been deductible if tax-exempt interest on private activity
bonds were includible in gross income.
Part I—Alternative Minimum Taxable Step 2. Enter your AMT disallowed investment interest
Income (AMTI) expense from 2023 on line 2. Complete line 3.
To avoid duplication, any adjustment or preference Step 3. When completing Part II, refigure the following
amounts, taking into account all adjustments and
CAUTION line 3 must not be taken into account in figuring the
! for line 2m or 2n or for a tax shelter farm activity on preferences.
amount to enter for any other adjustment or preference. • Gross income from property held for investment.
• Net gain from the disposition of property held for
investment.
Line 1
• Net capital gain from the disposition of property held for
If Form 1040 or 1040-SR, line 15, is zero and includes a investment.
write-in amount (such as a capital construction fund • Investment expenses.
deduction for commercial fishermen), subtract the write-in
amount and line 14 of Form 1040 or 1040-SR from line 11 of Include on line 4a any tax-exempt interest income from
Form 1040 or 1040-SR before entering the result on line 1. private activity bonds that must be included on Form 6251,
line 2g. If you have any investment expenses that would have
Form 1040-NR. If you are filing Form 1040-NR, enter the been deductible if the interest on the bonds were includible in
amount from Form 1040-NR, line 15. If Form 1040-NR, gross income for the regular tax, you can use them to reduce
line 15, is zero, subtract line 14 from line 11 of Form 1040-NR the amount on line 4a or include them on line 5.
and enter the result. If less than zero, enter as a negative
amount. On line 4g, enter the smaller of:
1. The amount from line 4g of your regular tax Form
Line 2a—Taxes 4952, or
Enter the amount of all taxes from Schedule A (Form 1040), 2. The total of lines 4b and 4e of this AMT Form 4952.
line 7, except any generation-skipping transfer taxes on
income distributions. Step 4. Complete Part III.
If you aren’t filing Schedule A (Form 1040), then enter the Enter on Form 6251, line 2c, the difference between line 8
standard deduction amount that you reported on Form 1040 of your AMT Form 4952 and line 8 of your regular tax Form
or 1040-SR, line 12. 4952. If your AMT expense is greater, enter the difference as
a negative amount.
Net qualified disaster loss. If you filed Schedule A just to
claim an increased standard deduction on Form 1040 or Investment interest expense that isn’t an itemized de-
1040-SR due to a loss you suffered related to property in a duction. If you didn’t itemize deductions and you had

2 Instructions for Form 6251 (2024)

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investment interest expense, don’t enter an amount on Form years under section 172(b)(1)(H). Therefore, if an ATNOL
6251, line 2c, unless you reported investment interest that is carried back or carried forward to the tax year is
expense on Schedule E (Form 1040), Supplemental Income attributable to any of those losses, the ATNOLD for the tax
and Loss. If you did, follow the steps above for completing year is limited to the sum of:
Form 4952. Allocate the investment interest expense allowed 1. The smaller of:
on line 8 of the AMT Form 4952 in the same way you did for
the regular tax. Enter on Form 6251, line 2c, the difference a. The sum of the ATNOL carrybacks and carryforwards
between the amount allowed on Schedule E for the regular to the tax year attributable to NOLs other than those losses
tax and the amount allowed on Schedule E for the AMT. described in (2a) below, or
b. 90% of AMTI for the tax year (figured without regard to
Line 2d—Depletion the ATNOLD); plus
Refigure your depletion deduction for the AMT. To do so, use 2. The smaller of:
only income and deductions allowed for the AMT when a. The sum of the ATNOL carrybacks and carryforwards
refiguring the limit based on taxable income from the property to the tax year attributable to qualified disaster losses,
under section 613(a) and the limit based on taxable income, qualified Gulf Opportunity Zone losses, qualified recovery
with certain adjustments, under section 613A(d)(1). Also, assistance losses, qualified disaster recovery assistance
your depletion deduction for mines, wells, and other natural losses, and any 2008 or 2009 loss that you elected to carry
deposits under section 611 is limited to the property's back more than 2 years under section 172(b)(1)(H), or
adjusted basis at the end of the year, as refigured for the
b. 100% of AMTI for the tax year (figured without regard
AMT, unless you are an independent producer or royalty
to the ATNOLD) reduced by the amount determined under
owner claiming percentage depletion for oil and gas wells
(1).
under section 613A(c). Figure this limit separately for each
property. When refiguring the property's adjusted basis, take Enter on line 2f the smaller of the ATNOLD or the ATNOLD
into account any AMT adjustments you made this year or in limitation. Enter it as a negative amount.
previous years that affect basis (other than current year
depletion). An ATNOL that arose before your 2018 tax year may
generally be carried back 2 years or forward up to 20 years.
Enter the difference between the regular tax and AMT Any ATNOL arising after your 2020 tax year may generally be
deduction. If the AMT deduction is more than the regular tax carried forward indefinitely. For more information about
deduction, enter the difference as a negative amount. carryover periods and special rules for 2018 through 2020
losses, see Pub. 536.
Line 2f—Alternative Tax Net Operating Loss
The treatment of ATNOLs doesn’t affect your regular tax
Deduction (ATNOLD)
NOL. However, if you elected under section 172(b)(3) to
The ATNOLD is the sum of the alternative tax net operating forgo the carryback period for the regular tax, the election
loss (ATNOL) carrybacks and carryforwards to the tax year also applies for the AMT.
subject to the limitation explained later. Figure your ATNOLD
as follows. Line 2g—Interest From Private Activity Bonds
Your ATNOL for a loss year is the excess of the deductions Enter on line 2g interest income from “specified private
allowed for figuring AMTI (excluding the ATNOLD) over the activity bonds” reduced (but not below zero) by any
income included in AMTI. Figure this excess with the deduction that would have been allowable if the interest were
modifications in section 172(d), taking into account your AMT includible in gross income for the regular tax. Each payer of
adjustments and preferences (that is, the section 172(d) this type of interest should send you a Form 1099-INT
modifications must be separately figured for the ATNOL). For showing the amount of this interest in box 9.
example, the limitation of nonbusiness deductions to the Generally, the term “specified private activity bond” means
amount of nonbusiness income must be separately figured any private activity bond (as defined in section 141) the
for the ATNOL, using only nonbusiness income and interest on which isn’t includible in gross income for the
deductions that are included in AMTI. regular tax if the bond was issued after August 7, 1986. But
Your ATNOLD may be limited. To figure the ATNOLD specified private activity bonds generally don’t include any
limitation, you must first figure your AMTI without regard to bonds issued in 2009 or 2010. See section 57(a)(5) for other
the ATNOLD. To do this, first figure a tentative amount for exceptions and more details.
line 2d by treating line 2f as if it were zero. Next, figure a Don’t include interest on qualified New York Liberty Bonds,
tentative total of lines 1 through 3 using the tentative line 2d qualified Gulf Opportunity Zone bonds, qualified Midwestern
amount and treating line 2f as if it were zero. This is your disaster area bonds, or qualified Hurricane Ike disaster area
AMTI figured without regard to the ATNOLD. Your ATNOLD bonds.
is limited to 90% of the result.
Exempt-interest dividends paid by a mutual fund or other
However, the 90% limit doesn’t apply to an ATNOL that is regulated investment company are treated as interest income
attributable to qualified disaster losses before December 19, on specified private activity bonds to the extent the dividends
2004 (as defined in section 172(j)), qualified Gulf Opportunity are attributable to interest on the bonds received by the
Zone losses (as defined in section 1400N(k)(2)), qualified company, minus an allocable share of the expenses paid or
recovery assistance losses (as defined in Pub. 4492-A, incurred by the company in earning the interest. This
Information for Taxpayers Affected by the May 4, 2007, specified private activity bond interest dividends amount
Kansas Storms and Tornadoes), qualified disaster recovery should be reported to you in box 13 of Form 1099-DIV.
assistance losses (as defined in Pub. 4492-B, Information for
Affected Taxpayers in the Midwestern Disaster Areas), or a If you are filing Form 8814, Parents' Election To Report
2008 or 2009 loss that you elected to carry back more than 2 Child's Interest and Dividends, include on this line any

Instructions for Form 6251 (2024) 3

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tax-exempt interest income from line 1b of that form that is a the AMT. Use this line to report any AMT adjustment resulting
preference item. from refiguring:
1. Gain or loss from the sale, exchange, or involuntary
Line 2h—Qualified Small Business Stock conversion of property reported on Form 4797, Sales of
If you claimed the exclusion under section 1202 for gain on Business Property;
qualified small business stock acquired before September 2. Casualty gain or loss to business or income-producing
28, 2010, and held more than 5 years, multiply the excluded property reported on Form 4684, Casualties and Thefts;
gain (as shown on Form 8949 in column (g)) by 7% (0.07).
Enter the result on line 2h as a positive amount. 3. Ordinary income from the disposition of property not
already taken into account in (1) or (2) or on any other line on
Line 2i—Exercise of Incentive Stock Options Form 6251, such as a disqualifying disposition of stock
For the regular tax, no income is recognized when an acquired in a prior year by exercising an incentive stock
incentive stock option (ISO), as defined in section 422(b), is option; and
exercised. However, this rule doesn’t apply for the AMT. 4. Capital gain or loss (including any carryover that is
Instead, you must generally include on line 2i the excess, if different for the AMT) reported on Form 8949, Sales and
any, of: Other Dispositions of Capital Assets, or Schedule D (Form
1. The fair market value (FMV) of the stock acquired 1040), Capital Gains and Losses.
through exercise of the option (determined without regard to First figure any ordinary income adjustment related to (3)
any lapse restriction) when your rights in the acquired stock above. Then, refigure Form 4684, Form 4797, Form 8949,
first become transferable or when these rights are no longer and Schedule D for the AMT, if applicable, by taking into
subject to a substantial risk of forfeiture; over account any adjustments you made this year or in previous
2. The amount you paid for the stock, including any years that affect your basis or otherwise result in a different
amount you paid for the ISO used to acquire the stock. amount for the AMT. When you refigure your gain or loss on
Form 8949 for AMT, the amount of gain you elected to defer
Even if your rights in the stock aren’t transferable and are for regular tax purposes due to an investment in a qualified
subject to a substantial risk of forfeiture, you may elect to opportunity fund may need to be adjusted on your AMT Form
include in AMT income the excess of the stock's FMV 8949. An adjustment may be required if the regular tax and
(determined without regard to any lapse restriction) over the AMT adjusted basis of the property you sold prior to your
exercise price upon the transfer to you of the stock acquired investment is different.
through exercise of the option. You must make the election by
the 30th day after the date of the transfer. See Pub. 525 for If you have a capital loss after refiguring Schedule D for
more details. the AMT, apply the $3,000 capital loss limitation separately to
the AMT loss. Because the amount of your gains and losses
If you acquired stock by exercising an ISO and you may be different for the AMT, the amount of any capital loss
disposed of that stock in the same year, the tax treatment carryover may also be different for the AMT. See the following
under the regular tax and the AMT is the same, and no example. To figure your AMT capital loss carryover, fill out an
adjustment is required. AMT Capital Loss Carryover Worksheet in the Schedule D
Increase your AMT basis in any stock acquired through instructions.
the exercise of an ISO by the amount of the adjustment. Keep For each of the four items listed earlier, figure the
adequate records for both the AMT and regular tax so that difference between the amount included in taxable income
you can figure your adjustment. See the instructions for for the regular tax and the amount included in income for the
line 2k. AMT. Include the difference as a negative amount on line 2k if
Form 3921. If you received a Form 3921, it may help you (a) both the AMT and regular tax amounts are zero or more
figure your adjustment. and the AMT amount is less than the regular tax amount; or
(b) the AMT amount is a loss, and the regular tax amount is a
Example. You exercised an ISO to acquire 100 shares of smaller loss, or is zero or more.
stock in 2024. Your rights in the acquired stock first became
transferable on the date you exercised the ISO and weren’t Enter on line 2k the combined adjustments for the four
subject to a substantial risk of forfeiture. You didn’t pay items listed earlier.
anything for the ISO. You didn’t sell the acquired stock during Example. On March 13, 2023, your filing status is single,
2024. You received a Form 3921 that shows $10 in box 3 (the you paid $20,000 to exercise an ISO (which was granted to
exercise price you paid for each share), $25 in box 4 (the you on January 3, 2022) to buy 200 shares of stock worth
FMV of each share on the exercise date), and 100 shares in $200,000. The $180,000 difference between your cost and
box 5 (the number of shares you acquired). To figure your the value of the stock at the time you exercised the option
adjustment, multiply the amount in box 4, $25, by the 100 isn’t taxable for the regular tax. Your regular tax basis in the
shares in box 5. The result is $2,500, the FMV of all the stock at the end of 2023 is $20,000. For the AMT, however,
shares. Then, multiply the amount in box 3, $10, by the 100 you must include the $180,000 as an adjustment on your
shares in box 5. The result is $1,000, the amount you paid for 2023 Form 6251. Your AMT basis in the stock at the end of
all the shares. Your adjustment is $1,500 ($2,500 − $1,000). 2023 is $200,000.
Enter it on Form 6251, line 2i. On January 18, 2024, you sold 100 of the shares for
$75,000. Because you didn’t hold these shares more than 1
Line 2k—Disposition of Property
year, that sale is a disqualifying disposition. For the regular
Your AMT gain or loss from the disposition of property may tax, you have ordinary income of $65,000 ($75,000 minus
be different from your gain or loss for the regular tax. This is your $10,000 basis in the 100 shares). You have no capital
because the property may have a different adjusted basis for gain or loss for the regular tax resulting from the sale. For the
AMT, you have no ordinary income, but have a short-term

4 Instructions for Form 6251 (2024)

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capital loss of $25,000 ($75,000 minus your $100,000 AMT • Section 1250 property placed in service after 1998 that
basis in the 100 shares). isn’t depreciated for the regular tax using the straight line
On April 21, 2024, you sold the other 100 shares for method; and
$60,000. Because you held the shares for more than 1 year • Tangible property placed in service after 1986 and before
and more than 2 years had passed since the option was 1999. (If the transitional election was made under section
granted to you, the sale isn’t a disqualifying disposition. For 203(a)(1)(B) of the Tax Reform Act of 1986, this rule applies
the regular tax, you have a long-term capital gain of $50,000 to property placed in service after July 31, 1986.)
($60,000 minus your regular tax basis of $10,000). For the
AMT, you have a long-term capital loss of $40,000 ($60,000 What Depreciation Isn’t Refigured for the AMT?
minus your AMT basis of $100,000).
You have no other sales of stock or other capital assets for Don’t refigure depreciation for the AMT for the following.
2024. You enter a total negative adjustment of $118,000 on • Residential rental property placed in service after 1998.
line 2k of your 2024 Form 6251, figured as follows. • Nonresidential real property with a class life of 27.5 years
• You figure a negative adjustment of $65,000 for the or more placed in service after 1998 that is depreciated for
difference between the $65,000 of regular tax ordinary the regular tax using the straight line method.
income and the $0 of AMT ordinary income for the first sale. • Other section 1250 property placed in service after 1998
• For the regular tax, you have $50,000 capital gain net that is depreciated for the regular tax using the straight line
income from the second sale. For the AMT, you have a method.
$25,000 short-term capital loss from the first sale, and a • Property (other than section 1250 property) placed in
$40,000 long-term capital loss from the second sale, service after 1998 that is depreciated for the regular tax using
resulting in a net capital loss of $65,000 for the AMT. the 150% declining balance method or the straight line
However, only $3,000 of the $65,000 net capital loss is method.
allowed for 2024 for the AMT. The difference between the • Property for which you elected to use the alternative
regular tax gain of $50,000 and the $3,000 loss allowed for depreciation system (ADS) of section 168(g) for the regular
the AMT results in a $53,000 negative adjustment to include tax.
on line 2k. • Qualified property that is or was eligible for a special
depreciation allowance if the depreciable basis of the
You have an AMT capital loss carryover from 2024 to 2025 property is the same for the AMT and the regular tax. This
of $62,000, of which $22,000 is short term and $40,000 is applies to any special depreciation allowance, including
long term. If you have no other Form 8949 or Schedule D those for disaster assistance property, reuse and recycling
transactions for 2025, your adjustment reported on your 2025 property, cellulosic biofuel plant property, second generation
Form 6251 would be limited to ($3,000), the amount of your biofuel plant property, New York Liberty Zone property, Gulf
capital loss limitation for 2025. Opportunity Zone property, and Kansas disaster area
recovery assistance property. The special allowance is
Line 2l—Post-1986 Depreciation deductible for the AMT, and no adjustment is required for any
To avoid duplication, any AMT adjustment or tax depreciation figured on the remaining basis of the qualified
property because the depreciable basis of the property is the
! preference item taken into account on this line
CAUTION shouldn’t be taken into account in figuring the amount same for the AMT and the regular tax. If you elected not to
to enter on any other adjustment or tax preference item line of have any special depreciation allowance apply, the property
this form. may be subject to an AMT adjustment for depreciation if it
was placed in service before 2016. It isn’t subject to an AMT
This section describes when depreciation must be adjustment for depreciation if it was placed in service after
refigured for the AMT and how to figure the amount to enter 2015.
on line 2l. Any part of the cost of any property for which you elected
•
Don’t use line 2l for depreciation related to the following. to take a section 179 expense deduction. The reduction to
• Passive activities. Take this adjustment into account on the depreciable basis of section 179 property by the amount
line 2m. of the section 179 expense deduction is the same for the
• An activity for which you aren’t at risk. Take this adjustment regular tax and the AMT.
into account on line 2n. • Motion picture films, videotapes, or sound recordings.
• Income or loss from a partnership or an S corporation if the • Property depreciated under the unit-of-production method
basis limitations apply. Take this adjustment into account on or any other method not expressed in a term of years.
line 2n. • Indian reservation property that meets the requirements of
• A tax shelter farm activity. Take this adjustment into section 168(j).
account on line 3. • A natural gas gathering line placed in service after April 11,
2005.
What Depreciation Must Be Refigured for the
AMT? How Is Depreciation Refigured for the AMT?
Property placed in service before 1999. Refigure
Generally, you must refigure depreciation for the AMT, depreciation for the AMT using ADS, with the same
including depreciation allocable to inventory costs, for: convention used for the regular tax. See the following table
• Property placed in service after 1998 that is depreciated for the method and recovery period to use.
for the regular tax using the 200% declining balance method
(generally 3-, 5-, 7-, and 10-year property under the modified
accelerated cost recovery system (MACRS), except for
certain qualified property eligible for the special depreciation
allowance (discussed later));

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Property Placed in Service Before 1999 Because the two adjustments above are from the passive
IF the property is... THEN use the... activity and aren’t allowed for the AMT, you must first reduce
the passive activity loss by those amounts. The result is a
section 1250 property straight line method over 40 years. passive activity loss for the AMT of $3,400. You then enter
tangible property (other than straight line method over the this amount on the AMT Form 8582 and refigure the
section 1250 property) depreciated property's AMT class life. allowable passive activity loss for the AMT.
using straight line method for the
regular tax The amount of any AMT passive activity loss that
TIP isn’t deductible and is carried forward is likely to differ
any other tangible property 150% declining balance method, from the regular tax amount, if any. Therefore, keep
switching to straight line method the
first tax year it gives a larger adequate records for both the AMT and regular tax.
deduction, over the property's AMT
class life. Enter the difference between the amount that would be
reported for the activity on Schedule C, E, or F or Form 4835,
Farm Rental Income and Expenses, for the AMT and the
regular tax amount. If (a) the AMT loss is more than the
Property placed in service after 1998. Use the same regular tax loss, (b) the AMT gain is less than the regular tax
convention and recovery period used for the regular tax. For gain, or (c) you have an AMT loss and a regular tax gain,
property other than section 1250 property, use the 150% enter the adjustment as a negative amount.
declining balance method, switching to straight line the first Enter any adjustment for amounts reported on Form 8949,
tax year it gives a larger deduction. For section 1250 Schedule D, Form 4684, or Form 4797, for the activity on
property, use the straight line method. line 2k instead of line 2m. See the instructions for line 2k.

How Is the AMT Class Life Determined? Publicly Traded Partnership (PTP)

The class life used for the AMT isn’t necessarily the same as If you had a loss from a PTP, refigure the loss using any AMT
the recovery period used for the regular tax. The class lives adjustments and preferences and any AMT prior year
for the AMT are listed in Rev. Proc. 87-56, 1987-2 C.B. 674, unallowed loss.
and in Pub. 946, How To Depreciate Property. Use 12 years
for any tangible personal property not assigned a class life. Tax Shelter Passive Farm Activities
See Pub. 946 for tables that can be used to figure
TIP AMT depreciation. Rev. Proc. 89-15, 1989-1 C.B. Refigure any gain or loss from a tax shelter passive farm
816, has special rules for short years and for property activity taking into account all AMT adjustments and
disposed of before the end of the recovery period. preferences and any AMT prior year unallowed losses. If the
amount is a gain, include it on the AMT Form 8582. If the
amount is a loss, don’t include it on the AMT Form 8582.
How Is the Adjustment Figured? Carry the loss forward to 2025 to see if you have a gain or
loss from tax shelter passive farm activities for 2025.
Subtract the AMT deduction for depreciation from the regular
tax deduction and enter the result. If the AMT deduction is Insolvency
more than the regular tax deduction, enter the difference as a
negative amount. If at the end of the tax year your liabilities exceed the FMV of
your assets, increase your passive activity loss allowed by
In addition to the AMT adjustment to your deduction for that excess (but not by more than your total loss). See
depreciation, also adjust the amount of depreciation that was section 58(c)(1).
capitalized, if any, to account for the difference between the
rules for the regular tax and the AMT. Include on this line the Line 2n—Loss Limitations
current year adjustment to taxable income, if any, resulting To avoid duplication, any AMT adjustment or tax
from the difference. ! preference item taken into account on this line
CAUTION shouldn’t be taken into account in figuring the amount
Line 2m—Passive Activities to enter on any other adjustment or tax preference item line of
Refigure your passive activity gains and losses for the AMT this form.
by taking into account all adjustments and preferences and
any AMT prior year unallowed losses that apply to that For passive activities, see the line 2m instructions instead.
activity. You may fill out an AMT Form 8582, Passive Activity For tax shelter farm activities (that aren’t passive), see the
Loss Limitations, and AMT versions of the other forms or line 3 instructions.
schedules on which your passive activities are reported, to Refigure your gains and losses from activities for which
determine your passive activity loss allowed for the AMT, but you aren’t at risk and basis limitations applicable to
don’t file the AMT versions of these forms and schedules with partnerships and S corporations by taking into account all
your tax return. Instead, keep them with your records. AMT adjustments and preferences that apply. See sections
Example. You are a partner in a partnership and the 59(h), 465, 704(d), and 1366(d).
Schedule K-1 (Form 1065) you received shows the following.
Enter the difference between the amount that would be
• A passive activity loss of $4,125.
reported for the activity on Schedule C, E, or F or Form 4835
• A depreciation adjustment of $500 on post-1986 property.
for the AMT and the regular tax amount. If (a) the AMT loss is
• An adjustment of $225 on the disposition of property.
more than the regular tax loss, (b) the AMT gain is less than

6 Instructions for Form 6251 (2024)

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the regular tax gain, or (c) you have an AMT loss and a Mining exploration and development costs deducted in full
regular tax gain, enter the adjustment as a negative amount. for the regular tax in the tax year they were paid or incurred
must be capitalized and amortized over 10 years for the AMT.
The AMT amount of any gain or loss from activities
Enter the difference between the regular tax and AMT
TIP for which you aren’t at risk is likely to differ from the
deduction. If the AMT deduction is more than the regular tax
regular tax amount. Your AMT basis in partnerships
deduction, enter the difference as a negative amount.
and S corporations is also likely to differ from your regular tax
basis. Therefore, keep adequate records for both the AMT If you had a loss on property for which mining costs
and regular tax. haven’t been fully amortized for the AMT, your AMT
deduction is the smaller of (a) the loss allowable for the costs
Enter any adjustment for amounts reported on Form 8949, had they remained capitalized, or (b) the remaining costs to
Schedule D, Form 4684, or Form 4797, for the activity on be amortized for the AMT.
line 2k instead of line 2n.
Line 2r—Research and Experimental Costs
Line 2o—Circulation Costs
Don’t make this adjustment for costs paid or incurred
Don’t make this adjustment for costs for which you ! in connection with an activity in which you materially
! elected the optional 3-year write-off for the regular CAUTION participated under the passive activity rules or for
CAUTION tax. costs for which you elected the optional 10-year write-off for
Circulation costs (expenditures to establish, maintain, or research and experimental costs under section 59(e) for
increase the circulation of a newspaper, magazine, or other regular tax purposes.
periodical) deducted in full for the regular tax in the year they Research and experimental costs deducted under section
were paid or incurred must be capitalized and amortized over 174(a) for regular tax purposes generally must be amortized
3 years for the AMT. Enter the difference between the regular for AMT purposes over 10 years beginning with the year the
tax and AMT deduction. If the AMT deduction is more than costs were paid or incurred.
the regular tax deduction, enter the difference as a negative
amount. Enter the difference between the amount allowed for AMT
purposes and the amount allowed for regular tax purposes. If
If you had a loss on property for which circulation costs the amount for AMT purposes exceeds the amount allowed
haven’t been fully amortized for the AMT, your AMT for regular tax purposes, enter the difference as a negative
deduction is the smaller of (a) the loss allowable for the costs amount.
had they remained capitalized, or (b) the remaining costs to
be amortized for the AMT. If you had a loss on property for which research and
experimental costs haven’t been fully amortized for the AMT,
Line 2p—Long-Term Contracts the AMT deduction is the smaller of (a) the loss allowable for
To avoid duplication, any AMT adjustment or tax the costs had they remained capitalized, or (b) the remaining
costs to be amortized for the AMT.
! preference item taken into account on this line
CAUTION shouldn’t be taken into account in figuring the amount
Line 2s—Installment Sales
to enter on any other adjustment or tax preference item line of
this form. The installment method doesn’t apply for the AMT to any
nondealer disposition of property after August 16, 1986, but
For the AMT, you must generally use the before January 1, 1987, if an installment obligation to which
percentage-of-completion method described in section the proportionate disallowance rule applied arose from the
460(b) to determine your income from any long-term contract disposition. Enter the amount of installment sale income
(defined in section 460(f)). However, this rule doesn’t apply to reported for the regular tax as a negative amount on line 2s.
any home construction contract (as defined in section 460(e)
(5). For contracts excepted from the Line 2t—Intangible Drilling Costs (IDCs)
percentage-of-completion method for the regular tax by
section 460(e)(1), use the simplified procedures for allocating Don’t make this adjustment for costs for which you
costs outlined in section 460(b)(3) to determine the ! elected the optional 60-month write-off for the regular
percentage of completion. CAUTION tax.
IDCs from oil, gas, and geothermal wells are a preference
Enter the difference between the AMT and regular tax to the extent that the excess IDCs are more than 65% of the
income. If the AMT income is smaller, enter the difference as net income from the wells. Figure the preference for all oil and
a negative amount. gas properties separately from the preference for all
geothermal properties.
Note. If you are required to use the
percentage-of-completion method for either the regular tax or Excess IDCs. Figure excess IDCs as follows.
the AMT, you may owe or be entitled to a refund of interest for Step 1. Determine the amount of your IDCs allowed for
the tax year the contract is completed or adjusted. For the regular tax under section 263(c), but don’t include any
details, see Form 8697, Interest Computation Under the section 263(c) deduction for nonproductive wells.
Look-Back Method for Completed Long-Term Contracts. Step 2. Subtract from the amount determined in Step 1
the amount that would have been allowed had you amortized
Line 2q—Mining Costs these IDCs over a 120-month period starting with the month
Don’t make this adjustment for costs for which you the well was placed in production. If you prefer not to use the
120-month period, you can elect to use any method that is
! elected the optional 10-year write-off for the regular permissible in determining cost depletion.
CAUTION tax.

Instructions for Form 6251 (2024) 7

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Net income. Determine net income by reducing the gross isn’t a passive activity. If the activity is passive, you must
income that you received or accrued during the tax year from include it with your other passive activities on line 2m.
all oil, gas, and geothermal wells by the deductions allocable
to those wells (reduced by the excess IDCs). When refiguring Refigure all gains and losses you reported for the regular
net income, use only income and deductions allowed for the tax from tax shelter farm activities by taking into account any
AMT. AMT adjustments and preferences. Determine your tax
shelter farm activity gain or loss for the AMT using the same
Exception. The preference for IDCs from oil and gas wells rules you used for the regular tax with the following
doesn’t apply to taxpayers who are independent producers modifications.
(that is, not integrated oil companies as defined in section • No refigured loss is allowed, except to the extent you are
291(b)(4)). However, this benefit may be limited. First, figure insolvent (see section 58(c)(1)).
the IDC preference as if this exception didn’t apply. Then, for • Don’t use a refigured loss in the current tax year to offset
purposes of this exception, complete Form 6251 through gains from other tax shelter farm activities. Instead, suspend
line 3, including the IDC preference and treating line 2f as if it any refigured loss and carry it forward indefinitely until (a) you
were zero, and combine lines 1 through 3. If the amount of have a gain in a subsequent tax year from that same activity,
the IDC preference exceeds 40% of the total of lines 1 or (b) you dispose of the activity.
through 3 (figured as described in the preceding sentence),
enter the excess on line 2t (your benefit from this exception is Enter the difference between the amount that would be
limited). Otherwise, don’t enter an amount on line 2t (your reported for the activity on Schedule E or F or Form 4835 for
benefit from this exception isn’t limited). the AMT and the regular tax amount. If (a) the AMT loss is
more than the regular tax loss, (b) the AMT gain is less than
Line 3—Other Adjustments the regular tax gain, or (c) you have an AMT loss and a
Enter on line 3 the total of any other adjustments that apply to regular tax gain, enter the adjustment as a negative amount.
you, including the following.
Enter any adjustment for amounts reported on Form 8949,
Schedule D, Form 4684, or Form 4797, for the activity on
Depreciation Figured Using Pre-1987 Rules line 2k instead of line 3.
This preference generally applies only to property placed in
service after 1987, but depreciated using pre-1987 rules due Charitable Contributions of Certain Property
to transitional provisions of the Tax Reform Act of 1986.
If you made a charitable contribution of property to which
For the AMT, you must use the straight line method to section 170(e) applies and you had a different basis for AMT
figure depreciation on real property for which accelerated purposes, you may have to make an adjustment. See section
depreciation was determined using pre-1987 rules. Use a 170(e) for details.
recovery period of 19 years for 19-year real property and 15
years for low-income housing. For leased personal property Business Interest Limitation
other than recovery property, enter the amount by which your
regular tax depreciation using the pre-1987 rules exceeds the Complete an AMT Form 8990 using amounts adjusted for
depreciation allowable using the straight line method. For AMT. Enter the difference between the AMT and regular tax
leased 10-year recovery property and leased 15-year public allowable interest expense. If line 30 of the AMT Form 8990 is
utility property, enter the amount by which your regular tax more than the amount on line 30 of the regular tax Form
depreciation exceeds the depreciation allowable using the 8990, enter the difference as a negative amount.
straight line method with a half-year convention, no salvage
value, and a recovery period of 15 years (22 years for 15-year Biofuel Producer Credit and Biodiesel and
public utility property). Renewable Diesel Fuels Credit

Figure the excess of the regular tax depreciation over the If your taxable income includes the amount of the biofuel
AMT depreciation separately for each property and include producer credit or biodiesel and renewable diesel fuels
on line 3 only positive amounts. credit, include that amount as a negative amount on line 3.

Pollution Control Facilities Mortgage Interest

The section 169 election to amortize the basis of a certified If you deducted home mortgage interest on Schedule A for a
pollution control facility over a 60-month or 84-month period dwelling that isn’t a principal residence (within the meaning of
isn’t available for the AMT. For facilities placed in service section 121) or qualified dwelling for AMT, include that
before 1999, figure the AMT deduction using ADS. For deducted interest on line 3. A qualified dwelling for AMT is a
facilities placed in service after 1998, figure the AMT house, apartment, condominium, or mobile home not used
deduction under MACRS using the straight line method. on a transient basis. A qualified dwelling for AMT doesn’t
Enter the difference between the regular tax and AMT include house boats and recreational vehicles.
deduction. If the AMT deduction is more than the regular tax
deduction, enter the difference as a negative amount. Net Qualified Disaster Loss

Tax Shelter Farm Activities If you filed Schedule A to claim an increased standard
deduction on Form 1040 or 1040-SR due to a loss you
Figure this adjustment only if you have a gain or loss from a suffered related to property in a federally declared disaster
tax shelter farm activity (as defined in section 58(a)(2)) that area, then include on line 3 the standard deduction amount

8 Instructions for Form 6251 (2024)

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you listed on the dotted line next to Schedule A, line 16, as                  $10,000 for which you elect to take the section 179 
your “Standard Deduction Claimed With Qualified Disaster                       deduction. You also have an AMT depreciation adjustment of 
Loss.”                                                                         $700 for other assets depreciated on your Schedule C.
                                                                               Your section 179 deduction for the regular tax is limited to 
  If you filed Schedule A to itemize your deductions, then                     your net profit (before any section 179 deduction) of $9,000. 
don't make this adjustment.                                                    The $1,000 excess is a section 179 deduction carryforward 
                                                                               for the regular tax.
Related Adjustments                                                            For the AMT, your net profit is $9,700, and you are allowed 
                                                                               a section 179 deduction of $9,700 for the AMT. You have a 
If you have an entry on line 2c because you deducted                           section 179 deduction carryforward of $300 for the AMT.
investment interest allocable to an interest in a trade or                     You include a $700 negative adjustment on line 3 because 
business, or on line 2d, 2h, 2i, or 2k through 2t, or you have                 your section 179 deduction for the AMT is $700 greater than 
any amount included on line 3 from pre-1987 depreciation,                      your allowable regular tax deduction. In the following year, 
pollution control facilities, or tax shelter farm activities, you              when you use the $1,000 regular tax carryforward, you will 
may have to refigure any item of income or deduction based                     have a $700 positive related adjustment for the AMT because 
on a limit of income other than adjusted gross income (AGI)                    your AMT carryforward is only $300.
or modified AGI.
                                                                               Line 4—Alternative Minimum Taxable Income
  Affected items include the following.                                        If your filing status is married filing separately and line 4 is 
• Section 179 expense deduction (Form 4562, line 12).                          more than $875,950, you must include an additional amount 
• Expenses for business or rental use of your home.                            on line 4. If line 4 is $1,142,550 or more, include an additional 
• Conservation expenses (Schedule F (Form 1040), line 12).                     $66,650. Otherwise, include 25% of the excess of the 
• Taxable IRA distributions (Form 1040, 1040-SR, or                            amount on line 4 over $875,950. For example, if the amount 
1040-NR, line 4b), if prior-year IRA deductions were different                 on line 4 is $895,950, enter $900,950 instead—the additional 
for the AMT and the regular tax.                                               $5,000 is 25% of $20,000 ($895,950 minus $875,950).
• Self-employed health insurance deduction (Schedule 1 
(Form 1040), line 17).
• Self-employed SEP, SIMPLE, and qualified plans                               Special Rule for Holders of a Residual Interest in a 
deduction (Schedule 1 (Form 1040), line 16).                                   REMIC
• IRA deduction (Schedule 1 (Form 1040), line 20), affected 
by the earned income limitation of section 219(b)(1)(B).                       If you held a residual interest in a real estate mortgage 
                                                                               investment conduit (REMIC) in 2024, the amount you enter 
  Figure the difference between the AMT and regular tax                        on line 4 may not be less than the amount on Schedule E, 
amount for each item. Combine the amounts for all your                         line 38, column (c). If the amount in column (c) is larger than 
related adjustments and include the total on line 3. Keep a                    the amount you would otherwise enter on line 4, enter the 
copy of all computations for your records, including any AMT                   amount from column (c) instead and enter “Sch. Q” on the 
carryover and basis amounts.                                                   dotted line next to line 4.
        Don’t include on line 3 any adjustment for an item you                 If your filing status is married filing separately, be sure to 
  !     refigured on another line of this form (for example,                   include the additional amount that must be added to line 4 
CAUTION line 2d).                                                              (as explained above) before you compare line 4 with the 
                                                                               amount on Schedule E, line 38, column (c).
  Example. On your Schedule C (Form 1040), you have a 
net profit of $9,000 before figuring your section 179 
deduction. You don’t report any other business income on 
your return. During the year, you purchased an asset for 
Exemption Worksheet—
Line 5                                                                                                                                            Keep for Your Records
Note. If Form 6251, line 4, is equal to or more than $952,150 if single or head of household, $1,751,900 if married filing jointly or qualifying surviving 
spouse, or $875,950 if married filing separately, your exemption is zero. Don’t complete this worksheet; instead, enter the amount from Form 6251, line 4, 
on line 6 and go to line 7.
    1. Enter $85,700 if single or head of household; $133,300 if married filing jointly or qualifying surviving 
        spouse; or $66,650 if married filing separately . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .        1.  
    2. Enter your alternative minimum taxable income (AMTI) from Form 6251, 
        line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.  
    3. Enter $609,350 if single or head of household; $1,218,700 if married 
        filing jointly or qualifying surviving spouse; or $609,350 if married filing 
        separately . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     3.  
    4. Subtract line 3 from line 2. If zero or less, enter -0- . . . . . . . . . . . . . . . . .                       4.  
    5. Multiply line 4 by 25% (0.25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.  
    6. Subtract line 5 from line 1. If zero or less, enter -0-. Also, enter this amount on Form 6251, line 5, 
        and go to Form 6251, line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      6.  

Instructions for Form 6251 (2024)                                                                                                                                      9

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                                                                              separately), figure the amount to enter on line 7 by 
Part II—Alternative Minimum Tax 
                                                                              multiplying line 6 by 26% (0.26). Otherwise, figure the 
(AMT)                                                                         amount to enter on line 7 by multiplying line 6 by 28% (0.28) 
                                                                              and subtracting $4,652 ($2,326 if married filing separately) 
Line 5—Exemption Amount                                                       from the result.
If line 4 is more than the amount shown for your filing status in 
the middle column of the chart on line 5, see the Exemption                   Line 8—Alternative Minimum Tax Foreign Tax 
Worksheet to figure the amount to enter on line 5.                            Credit (AMTFTC)
Form 1040-NR.             If you are filing Form 1040-NR, use the             The AMTFTC is a credit that you can claim against the AMT. 
following chart to figure the amount to enter on line 5.                      You will figure the AMTFTC using the same limitation rules 
However, if line 4 is more than the amount shown for your                     that apply to the foreign tax credit for regular tax purposes, 
filing status in the middle column of the chart, use the                      but with AMT amounts. However, you may be able to simplify 
Exemption Worksheet to figure the amount to enter on line 5.                  your AMTFTC calculation by electing to use some of the 
                                                                              same amounts you used to figure your foreign tax credit. See 
IF your filing status is... AND line 4 is not over... THEN enter on line 5... Simplified Limitation Election, later, for more information.
Single                      $    609,350 $                 85,700.            Do I need to fill out line 8?        Before figuring your AMTFTC, 
Qualifying surviving spouse $    1,218,700 $               133,300.           figure your foreign tax credit for the regular tax and complete 
Married filing separately   $    609,350 $                 66,650.            Schedule 3 (Form 1040), line 1. Next, fill in Form 6251, 
                                                                              line 10, as instructed. If the amount on line 10 is greater than 
                                                                              or equal to the amount on line 7, do the following.
                                                                              • Leave line 8 blank and enter -0- on line 11.
Line 7                                                                        • See Who Must File, earlier, to find out if you must attach 
If you claimed the foreign earned income exclusion, housing                   Form 6251 to your return.
exclusion, or housing deduction on Form 2555, you must use                    • Determine if you can carry back or carry forward your 
the Foreign Earned Income Tax Worksheet in these                              unused 2024 AMTFTC. See AMTFTC Carryback and 
instructions to figure the amount to enter on line 7.                         Carryforward, later. If you can carry back or carry forward 
                                                                              your unused 2024 AMTFTC, you will need to complete line 8 
Form 1040-NR.             If you are filing Form 1040-NR and you              for your records.
reported capital gain distributions directly on Form 1040-NR, 
line 7; you reported qualified dividends on Form 1040-NR,                       If the amount on line 10 is less than the amount on line 7, 
line 3a; or you had a gain on both lines 15 and 16 of                         figure your AMTFTC and enter it on line 8.
Schedule D (Form 1040) (as refigured for the AMT, if                          Figuring the AMTFTC.                 If you made an election to claim the 
necessary), complete Part III of Form 6251 and enter the                      foreign tax credit on your 2024 tax return without filing Form 
amount from line 40 on line 7. All other Form 1040-NR filers,                 1116, your AMTFTC is the same as the foreign tax credit on 
don’t complete Part III. Instead, if Form 6251, line 6, is                    Schedule 3 (Form 1040), line 1. Enter that amount on Form 
$232,600 or less ($116,300 or less if married filing                          6251, line 8. For more information about electing to claim 

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 $232,600 or less ($116,300 or less if married filing separately), multiply line 3 
    by 26% (0.26). Otherwise, multiply line 3 by 28% (0.28) and subtract $4,652 ($2,326 if married filing 
    separately) from the result. 
5.  Tax on the amount on line 2c. If line 2c is $232,600 or less ($116,300 or less if married filing 
    separately), multiply line 2c by 26% (0.26). Otherwise, multiply line 2c by 28% (0.28) and subtract $4,652 
    ($2,326 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 (2024)

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your foreign tax credit without filing Form 1116, see the Individuals with capital gain distributions only. If you
Instructions for Form 1116. have no capital gains or losses other than capital gain
Otherwise, figure your AMTFTC as follows. distributions from box 2a of Form(s) 1099-DIV or substitute
statement(s), you must adjust your foreign source capital
Step 1. Separate your foreign source income into gain distributions if you are required to adjust your foreign
categories. See the Instructions for Form 1116 for information source qualified dividends under the rules just described or
about categories of income. Complete a separate AMT Form you would be required to adjust your foreign source qualified
1116 for each separate category of income. Enter “AMT” and dividends if you had any.
specify the category of income in the top margin of each
To adjust your foreign source capital gain distributions,
Form 1116.
multiply your foreign source capital gain distributions in each
Figuring high-taxed income. When applying the separate category by 0.5357 if the foreign source capital gain
separate categories of income, use the applicable AMT rate distributions are taxed at a rate of 15%, and by 0.7143 if they
instead of the regular tax rate to determine if any income is are taxed at a rate of 20%. Include the results on line 1a of
“high-taxed.” the applicable AMT Form 1116.
Step 2. Complete Part I of each AMT Form 1116 using only You adjust your foreign source capital gain distributions
income and deductions that are allowed for the AMT and taxed at the 0% rate by not including them on line 1a.
attributable to sources outside the United States. Amounts taxed at the 0% rate are on line 9 of the Qualified
Simplified limitation election. If you previously made or Dividends and Capital Gain Tax Worksheet or line 22 of the
are making the simplified limitation election, skip Part I and Schedule D Tax Worksheet.
go to Step 3. For more information about the simplified
limitation election, see Simplified Limitation Election, later. Don’t adjust the amount of any foreign source capital
gain distributions you elected to include on line 4g of
Foreign source qualified dividends and capital gains. If CAUTION! AMT Form 4952.
you have any foreign source qualified dividends or foreign
source capital gains (including any foreign source capital Individuals with other capital gains or losses. If any
gain distributions) or losses, use the following instructions to capital gain or loss is different for the AMT, use amounts as
determine whether you must make adjustments to those refigured for the AMT to complete this step. Use Worksheet A
amounts before you include the amounts on line 1a or line 5 in the Instructions for Form 1116 to determine the
of the AMT Form 1116. adjustments you must make to your foreign source capital
Foreign qualified dividends. You must adjust your gains or losses (as refigured for the AMT) if you have foreign
foreign source qualified dividends before you include those source capital gains or losses (as refigured for the AMT) in no
amounts on line 1a of the AMT Form 1116 if: more than two separate categories and any of the following
• Line 38 of Form 6251 is smaller than line 39, and apply.
• Line 17 of Form 6251 is greater than zero. • You aren’t required to make adjustments to your foreign
source qualified dividends under the rules described earlier
But you don’t need to make any adjustments if: (or you wouldn’t be required to make those adjustments if you
• You qualify for the adjustment exception under Qualified had foreign source qualified dividends).
Dividends and Capital Gain Tax Worksheet (Individuals) or • Line 15 or 16 of the AMT Schedule D (Form 1040) is zero
Adjustments to foreign qualified dividends under Schedule D or a loss.
Filers in the Instructions for Form 1116, and • On the AMT Qualified Dividends and Capital Gain Tax
• Line 17 of Form 6251 isn’t more than $232,600 ($116,300 Worksheet, (a) line 3 of that worksheet is zero or less, (b)
if married filing separately (on Form 1040, 1040-SR or line 5 of that worksheet is zero, or (c) line 23 of that
1040-NR)). worksheet is equal to or greater than line 24.
Use your capital gains and losses as refigured for the AMT • On the AMT Schedule D Tax Worksheet, (a) line 18 is zero,
to determine whether your total amounts are less than the (b) line 9 is zero or less, or (c) line 45 is equal to or greater
$20,000 threshold under the adjustment exception. If you than line 46.
qualify for the adjustment exception, your election also Use Worksheet B in the Instructions for Form 1116 if you:
applies when you determine whether you must adjust your • Can’t use Worksheet A,
capital gain distributions or other capital gains or losses. It • Have foreign source capital gains and losses in no more
also applies to Step 4. than two separate categories,
To adjust your foreign source qualified dividends, multiply • Didn’t have any item of unrecaptured section 1250 gain or
your foreign source qualified dividends in each separate 28% rate gain or loss for the AMT, and
category by 0.5357 if the foreign source qualified dividends • Don’t have any capital gains taxed at a rate of 0% or 20%.
are taxed at a rate of 15%, and by 0.7143 if they are taxed at Instructions for Worksheets A and B. When you
a rate of 20%. Include the results on line 1a of the applicable complete Worksheet A or Worksheet B, use foreign source
AMT Form 1116. capital gains and losses, as refigured for the AMT if
You adjust your foreign source qualified dividends taxed at necessary, and don’t use any foreign source capital gains you
the 0% rate by not including them on line 1a. Amounts taxed elected to include on line 4g of AMT Form 4952. If you are
at the 0% rate are on line 9 of the Qualified Dividends and required to complete a Schedule D for the AMT, use line 16 of
Capital Gain Tax Worksheet or line 22 of the Schedule D Tax that AMT Schedule D to complete line 3 of Worksheet A or
Worksheet. line 4 of the Line 2 Worksheet for Worksheet B. Use 0.5357
instead of the number used for regular tax to complete lines
Don’t adjust the amount of any foreign source 11, 13, and 15 of Worksheet B and to complete lines 8, 11,
! qualified dividends you elected to include on line 4g and 17 of the Line 15 Worksheet for Worksheet B.
CAUTION of AMT Form 4952.
If you don’t qualify to use Worksheet A or Worksheet B,
use the instructions under Capital Gains and Losses in Pub.

Instructions for Form 6251 (2024) 11

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514 to determine the adjustments you make. When using the 6. Multiply line 6 of the worksheet by 0.2857 (instead of
instructions in Pub. 514 to determine if you must adjust the number used for regular tax). Enter the result on line 7 of
foreign source capital gains and losses, make the following the worksheet.
substitutions. 7. Enter the amount from Form 6251, line 30, on line 8 of
• When the amount of any AMT gain is in the 15% rate the worksheet.
group, multiply it by 0.5357 instead of the number used for
regular tax. 8. Multiply line 8 of the worksheet by 0.4643 (instead of
• When the amount of any AMT gain is in the 20% rate the number used for regular tax). Enter the result on line 9 of
group, multiply it by 0.7143 instead of the number used for the worksheet.
regular tax. 9. Enter the amount from Form 6251, line 23, on line 10
• When the amount of any AMT gain is in the 25% rate of the worksheet.
group, multiply it by 0.8929 instead of the number used for 10. Complete lines 11 and 12 of the worksheet, as
regular tax. instructed on the worksheet.
• When the amount of any AMT gain is in the 28% rate 11. Enter the amount from your AMT Worksheet for
group, multiply it by 1.0 instead of the number used for Line 18 on your AMT Form 1116, line 18.
regular tax.
Step 3. Complete Part II and lines 9 through 17 of the AMT Step 5. Enter the amount from Form 6251, line 7, on the
Form 1116. Use your AMTFTC carryover, if any, on AMT Form 1116, line 20. Complete lines 19 through 24 of the
line 10. AMT Form 1116.
Simplified limitation election. If you previously made or Step 6. Complete Part IV of the first AMT Form 1116 only.
are making the simplified limitation election, complete Part II
and lines 9 through 14. Use your AMTFTC carryover, if any, Enter on Form 6251, line 8, the amount from line 35 of the
on line 10. Skip lines 15 and 16. Enter on your AMT Form first AMT Form 1116.
1116, line 17, the same amount you entered on that line for
the regular tax. Attach to your tax return, after Form 6251, all AMT Forms
1116 (and, if applicable, Schedule B (Form 1116)) you used
Step 4. Enter the amount from line 4 of Form 6251 on line 18 to figure your AMTFTC. But don’t attach AMT Forms 1116 if
of the AMT Form 1116 unless you must complete an AMT your AMTFTC is the same as your regular tax foreign tax
Worksheet for Line 18. In most cases, you must complete an credit.
AMT Worksheet for Line 18 if you completed Part III of Form
6251 and: AMTFTC Carryback and Carryforward
• Line 38 of Form 6251 is smaller than line 39, and
• Line 17 of Form 6251 is greater than zero.
If your AMTFTC is limited, the unused amount may generally
But even if you meet the requirements above, you don’t be carried back or forward according to section 904(c).
need to complete an AMT Worksheet for Line 18 if:
• You qualify for the adjustment exception under Qualified No AMTFTC carryback or carryforward allowed in 2024.
Dividends and Capital Gain Tax Worksheet (Individuals) or If you made the election to claim the foreign tax credit on your
Adjustments to foreign qualified dividends under Schedule D 2024 tax return without filing Form 1116, any unused
Filers in the Instructions for Form 1116, and AMTFTC for 2024 can’t be carried back or forward. In
• Line 17 of Form 6251 isn’t more than $232,600 ($116,300 addition, you can’t claim any unused AMTFTC from another
if married filing separately (on Form 1040, 1040-SR, or year in 2024.
1040-NR)). For more information about electing to claim your foreign
Note. Use your capital gains and losses as refigured for the tax credit without filing Form 1116, see the Instructions for
AMT to determine whether your total amounts are less than Form 1116.
the $20,000 threshold under the adjustment exception. If you
have any foreign source qualified dividends or capital gains Simplified Limitation Election
(or losses), then you must make the same adjustment
exception election you made in Step 2. You may elect to use a simplified section 904 limitation to
Instructions for AMT Worksheet for Line 18. If you figure your AMTFTC. If you do, when figuring your AMTFTC,
must complete an AMT Worksheet for Line 18 for your AMT you will use the same net foreign source income for AMT that
Form 1116, you will use the Worksheet for Line 18 in the you used for regular tax. (The amount on line 17 of your AMT
Instructions for Form 1116 and do the following. Form 1116 will be the same as the amount on line 17 of your
1. Enter the amount from Form 6251, line 4, on line 1 of regular tax Form 1116.) You must make the election for the
the worksheet. first tax year after 1997 for which you claim an AMTFTC. If
2. Skip lines 2 and 3 of the worksheet. you don’t make the election for that year, you may not make it
for a later year. Once made, the election applies to all later
3. Enter the amount from Form 6251, line 36, on line 4 of tax years and may be revoked only with IRS consent.
the worksheet.
4. Multiply line 4 of the worksheet by 0.1071 (instead of Line 10
the number used for regular tax). Enter the result on line 5 of If you file Form 8978, Partner's Additional Reporting Year Tax,
the worksheet. you will need to decrease the amount you report on Form
5. Enter the amount from Form 6251, line 33, on line 6 of 6251, line 10, by any negative amount reported on Form
the worksheet. 8978, line 14 (treated as a positive number). If any additional
guidance is provided related to reporting amounts from Form
8978 on Form 6251, we will post it at IRS.gov/Form6251
under Recent Developments.

12 Instructions for Form 6251 (2024)

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If you file Schedule J (Form 1040), Income Averaging for Step 1. Complete an AMT Form 8949 or, if applicable,
Individuals With Income from Farming or Fishing, to figure lines 1a and 8a of an AMT Schedule D, by refiguring, for
your tax on Form 1040, 1040-SR, or 1040-NR, line 16, you example, your basis for the AMT.
must refigure that tax (including any tax from Form 8814) Step 2. Complete lines 1b through 20 of an AMT
without using Schedule J before completing this line. This is Schedule D.
only for Form 6251; don’t change the amount on Form 1040, Step 3. Complete lines 2 through 4 of an AMT Qualified
1040-SR, or 1040-NR, line 16. Dividends and Capital Gain Tax Worksheet or lines 2 through
Form 1040-NR. If you are filing Form 1040-NR, add Form 13 of an AMT Schedule D Tax Worksheet, whichever applies.
1040-NR, line 16, (minus any tax from Form 4972, Tax on (See line 20 of your AMT Schedule D, if you completed one,
Lump-Sum Distributions) and Schedule 2 (Form 1040), to determine which worksheet applies.)
line 1z. Subtract from the result Schedule 3 (Form 1040), Complete lines 3 and 4 of the AMT Schedule D Tax
line 1, and any negative amount reported on Form 8978, Worksheet using your AMT Form 4952.
line 14 (treated as a positive number). If zero or less, Step 4. Use amounts from the AMT Qualified Dividends
enter -0-. If you file Schedule J to figure your tax on Form and Capital Gain Tax Worksheet or AMT Schedule D Tax
1040-NR, line 16, refigure that tax without using Schedule J Worksheet, whichever applies, and the AMT Schedule D to
before completing Form 6251, line 10 (see preceding complete lines 13, 14, and 15.
paragraph). If you filed Form 2555, see Form 2555, later, for additional
modifications you may have to make before entering amounts
Line 11—AMT on lines 13, 14, and 15.
If you are filing Form 1040-NR, enter the amount from line 11
on Schedule 2 (Form 1040), line 2. Only statement (2) applies. If (2) applies but (1) and (3)
don’t, complete the following steps.
Part III—Tax Computation Using Step 1. Complete lines 2 through 4 of an AMT Qualified
Dividends and Capital Gain Tax Worksheet or lines 2 through
Maximum Capital Gains Rates 13 of an AMT Schedule D Tax Worksheet, whichever applies.
(See line 20 of your Schedule D to determine which
Lines 13, 14, and 15 worksheet applies.)
Determine if any of the following statements apply. Complete lines 3 and 4 of the AMT Schedule D Tax
1. The gain or loss from any transaction reported on Worksheet, using your AMT Form 4952.
Form 8949 or Schedule D is different for the AMT (for Step 2. Use amounts from the AMT Qualified Dividends
example, because of a different basis for the AMT due to and Capital Gain Tax Worksheet or AMT Schedule D Tax
depreciation adjustments, an ISO adjustment, or a different Worksheet, whichever applies, and the Schedule D you used
AMT capital loss carryover from 2023). for regular tax to complete lines 13, 14, and 15.
2. You didn’t complete either the Qualified Dividends and If you filed Form 2555, see Form 2555, later, for additional
Capital Gain Tax Worksheet or the Schedule D Tax modifications you may have to make before entering amounts
Worksheet because Form 1040, 1040-SR, or 1040-NR, on lines 13, 14, and 15.
line 15, is zero.
Keep the AMT Form 8949, AMT Schedule D, and the
3. You received a Schedule K-1 (Form 1041) that shows TIP applicable AMT worksheet for your records, but don’t
an amount in box 12 with code B, C, D, E, or F. attach any of them to your tax return.
Then, use the following instructions that apply to you.
• If none of the statements apply, go to None of the Note. Don’t decrease your section 1202 exclusion by the
statements apply, later. amount, if any, on line 2h.
• If only statement (2) applies, go to Only statement (2)
applies, later. Form 2555. If you are filing Form 2555 and you have an
• If statement (3) applies (by itself or in combination with AMT capital gain excess, you must complete Part III of Form
statement (1) or (2)), go to Beneficiaries of estates or trusts 6251 with certain modifications. To see if you have an AMT
first, then go to Statement (1) or (3) applies, later. capital gain excess, subtract Form 6251, line 6, from line 4 of
• For all other situations, go to Statement (1) or (3) applies, your AMT Qualified Dividends and Capital Gain Tax
later. Worksheet or line 10 of your AMT Schedule D Tax
Worksheet, whichever applies. If the result is greater than
None of the statements apply. If (1), (2), or (3) don’t apply, zero, that amount is your AMT capital gain excess.
then for Part III of these instructions, the AMT versions of your If you have AMT capital gain excess, figure the amounts to
Qualified Dividends and Capital Gain Tax Worksheet, enter on lines 13, 14, and 15 of Form 6251 using the
Schedule D Tax Worksheet, Unrecaptured Section 1250 Gain following modifications (only for purposes of Part III of Form
Worksheet, 28% Rate Gain Worksheet, and Schedule D will 6251).
be the same as those you used for regular tax purposes. Use
the regular tax amounts to complete lines 13, 14, and 15. 1. Reduce the amount you would otherwise enter on
line 3 of your AMT Qualified Dividends and Capital Gain Tax
If you filed Form 2555, see Form 2555, later, for additional Worksheet or line 9 of your AMT Schedule D Tax Worksheet
modifications you may have to make before entering amounts (but not below zero) by your AMT capital gain excess.
on lines 13, 14, and 15.
2. Reduce the amount you would otherwise enter on
Statement (1) or (3) applies. If (1) applies, complete all of line 2 of your AMT Qualified Dividends and Capital Gain Tax
the following steps. If (3) applies but (1) doesn’t, complete Worksheet or line 6 of your AMT Schedule D Tax Worksheet
steps 2 through 4 only. (but not below zero) by any of your AMT capital gain excess
not used in (1).

Instructions for Form 6251 (2024) 13

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3. Reduce the amount on your AMT Schedule D (Form the regular tax). If you didn’t complete either worksheet for
1040), line 18, (but not below zero) by your AMT capital gain the regular tax, enter the amount from Form 1040-NR,
excess. line 15; if zero or less, enter -0-.
4. Include your AMT capital gain excess as a loss on Form 2555. If you are filing Form 2555, the amount you
line 16 of your AMT Unrecaptured Section 1250 Gain enter on line 20 will take into account your regular tax capital
Worksheet in the Instructions for Schedule D (Form 1040). gain excess, if any. Don’t refigure it using the amount of your
Also see the instructions for line 20. AMT capital gain excess.
If you are filing Form 2555 and you didn’t complete either
Beneficiaries of estates or trusts. If you received a the Qualified Dividends and Capital Gain Tax Worksheet or
Schedule K-1 (Form 1041) that shows an adjustment in the Schedule D Tax Worksheet for the regular tax, enter the
box 12, follow the instructions in the following table. amount from line 3 of the Foreign Earned Income Tax
IF the code in box 12 is... THEN include that adjustment in figuring the Worksheet in the Form 1040 instructions (as figured for the
amount on... regular tax).
B line 2 of an AMT Qualified Dividends and Capital
Gain Tax Worksheet or an AMT Schedule D Tax Line 25
Worksheet, whichever applies. If you are filing Form 1040-NR, enter on Form 6251, line 25,
C line 5 of an AMT Schedule D. the amount from the list below that corresponds to your filing
D line 12 of an AMT Schedule D. status.
E line 11 of an AMT Unrecaptured Section 1250 • $518,900 if single.
Gain Worksheet. • $291,850 if married filing separately.
• $583,750 if qualifying surviving spouse.
F line 4 of an AMT 28% Rate Gain Worksheet.
Line 27
If you are filing Form 1040-NR, enter on Form 6251, line 27,
Form 1040-NR. If you are filing Form 1040-NR, enter on the amount from line 5 of the Qualified Dividends and Capital
Form 6251, line 13, the amount from line 4 of the Qualified Gain Tax Worksheet, or the amount from line 21 of the
Dividends and Capital Gain Tax Worksheet, or the amount Schedule D Tax Worksheet, whichever applies (as figured for
from line 13 of the Schedule D Tax Worksheet, whichever the regular tax). If you didn’t complete either worksheet for
applies (as refigured for the AMT, if necessary). the regular tax, enter the amount from Form 1040-NR,
line 15; if zero or less, enter -0-.
Line 18
If you are filing Form 1040-NR and Form 6251, line 17, is Form 2555. If you are filing Form 2555, the amount you
$232,600 or less ($116,300 or less if married filing enter on line 27 will take into account your regular tax capital
separately), multiply line 17 by 26% (0.26). Otherwise, gain excess, if any. Don’t refigure it using the amount of your
multiply line 17 by 28% (0.28) and subtract $4,652 ($2,326 if AMT capital gain excess.
married filing separately) from the result. If you are filing Form 2555 and you didn’t complete either
the Qualified Dividends and Capital Gain Tax Worksheet or
Line 19 the Schedule D Tax Worksheet for the regular tax, enter the
If you are filing Form 1040-NR, enter $47,025 ($94,050 if your amount from Form 6251, line 20.
filing status is qualifying surviving spouse).
Line 39
Line 20 If you are filing Form 1040-NR and Form 6251, line 12, is
If you are filing Form 1040-NR, enter on Form 6251, line 20, $232,600 or less ($116,300 or less if married filing
the amount from line 5 of the Qualified Dividends and Capital separately), multiply line 12 by 26% (0.26). Otherwise,
Gain Tax Worksheet, or the amount from line 14 of the multiply line 12 by 28% (0.28) and subtract $4,652 ($2,326 if
Schedule D Tax Worksheet, whichever applies (as figured for married filing separately) from the result.

14 Instructions for Form 6251 (2024)

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