Form 6251 (2018)
Page 2
Part III
Tax Computation Using Maximum Capital Gains Rates
Complete Part III only if you are required to do so by line 7 or by the Foreign Earned Income Tax Worksheet in the instructions.
12
Enter the amount from Form 6251, line 6. If you are filing Form 2555 or 2555-EZ, enter the amount from
line 3 of the worksheet in the instructions for line 7 . . . . . . . . . . . . . . . . . .
12
13
Enter the amount from line 6 of the Qualified Dividends and Capital Gain Tax Worksheet in the instructions
for Form 1040, line 11a, or the amount from line 13 of the Schedule D Tax Worksheet in the instructions
for Schedule D (Form 1040), whichever applies (as refigured for the AMT, if necessary) (see instructions). If
you are filing Form 2555 or 2555-EZ, see instructions for the amount to enter . . . . . . . . .
13
14
Enter the amount from Schedule D (Form 1040), line 19 (as refigured for the AMT, if necessary) (see
instructions). If you are filing Form 2555 or 2555-EZ, see instructions for the amount to enter . . . . .
14
15
If you did not complete a Schedule D Tax Worksheet for the regular tax or the AMT, enter the amount
from line 13. Otherwise, add lines 13 and 14, and enter the smaller of that result or the amount from line
10 of the Schedule D Tax Worksheet (as refigured for the AMT, if necessary). If you are filing Form 2555 or
2555-EZ, see instructions for the amount to enter . . . . . . . . . . . . . . . . . .
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16 Enter the smaller of line 12 or line 15 . . . . . . . . . . . . . . . . . . . . . . 16
17 Subtract line 16 from line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 17
18
If line 17 is $191,100 or less ($95,550 or less if married filing separately), multiply line 17 by 26% (0.26). Otherwise,
multiply line 17 by 28% (0.28) and subtract $3,822 ($1,911 if married filing separately) from the result . . .
▶
18
19 Enter:
•
$77,200 if married filing jointly or qualifying widow(er),
• $38,600 if single or married filing separately, or
• $51,700 if head of household.
}
. . . . . . . 19
20
Enter the amount from line 7 of the Qualified Dividends and Capital Gain Tax Worksheet in the instructions
for Form 1040, line 11a, or the amount from line 14 of the Schedule D Tax Worksheet in the instructions
for Schedule D (Form 1040), whichever applies (as figured for the regular tax). If you did not complete
either worksheet for the regular tax, enter the amount from Form 1040, line 10; if zero or less, enter -0-. If
you are filing Form 2555 or 2555-EZ, see instructions for the amount to enter . . . . . . . . .
20
21 Subtract line 20 from line 19. If zero or less, enter -0- . . . . . . . . . . . . . . . . . 21
22 Enter the smaller of line 12 or line 13 . . . . . . . . . . . . . . . . . . . . . . 22
23 Enter the smaller of line 21 or line 22. This amount is taxed at 0% . . . . . . . . . . . . . 23
24 Subtract line 23 from line 22 . . . . . . . . . . . . . . . . . . . . . . . . . 24
25 Enter:
• $425,800 if single
•
$239,500 if married filing separately
•
$479,000 if married filing jointly or qualifying widow(er)
• $452,400 if head of household
}
. . . . . . . 25
26 Enter the amount from line 21 . . . . . . . . . . . . . . . . . . . . . . . .
26
27
Enter the amount from line 7 of the Qualified Dividends and Capital Gain Tax Worksheet in the instructions
for Form 1040, line 11a, or the amount from line 19 of the Schedule D Tax Worksheet, whichever applies
(as figured for the regular tax). If you did not complete either worksheet for the regular tax, enter the
amount from Form 1040, line 10; if zero or less, enter -0-. If you are filing Form 2555 or Form 2555-EZ,
see instructions for the amount to enter . . . . . . . . . . . . . . . . . . . . .
27
28 Add line 26 and line 27 . . . . . . . . . . . . . . . . . . . . . . . . . . 28
29 Subtract line 28 from line 25. If zero or less, enter -0- . . . . . . . . . . . . . . . . . 29
30 Enter the smaller of line 24 or line 29 . . . . . . . . . . . . . . . . . . . . . . 30
31 Multiply line 30 by 15% (0.15) . . . . . . . . . . . . . . . . . . . . . . .
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31
32 Add lines 23 and 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
If lines 32 and 12 are the same, skip lines 33 through 37 and go to line 38. Otherwise, go to line 33.
33 Subtract line 32 from line 22 . . . . . . . . . . . . . . . . . . . . . . . . . 33
34
Multiply line 33 by 20% (0.20) . . . . . . . . . . . . . . . . . . . . . . .
▶
34
If line 14 is zero or blank, skip lines 35 through 37 and go to line 38. Otherwise, go to line 35.
35
Add lines 17, 32, and 33 . . . . . . . . . . . . . . . . . . . . . . . . .
35
36
Subtract line 35 from line 12 . . . . . . . . . . . . . . . . . . . . . . . .
36
37
Multiply line 36 by 25% (0.25) . . . . . . . . . . . . . . . . . . . . . . .
▶
37
38
Add lines 18, 31, 34, and 37 . . . . . . . . . . . . . . . . . . . . . . . .
38
39
If line 12 is $191,100 or less ($95,550 or less if married filing separately), multiply line 12 by 26% (0.26).
Otherwise, multiply line 12 by 28% (0.28) and subtract $3,822 ($1,911 if married filing separately) from the result
39
40
Enter the smaller of line 38 or line 39 here and on line 7. If you are filing Form 2555 or 2555-EZ, do not
enter this amount on line 7. Instead, enter it on line 4 of the worksheet in the instructions for line 7 . . .
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Form 6251 (2018)