Fillable form 6251 alternative minimum tax 2019

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form 6251 alternative minimum tax 2019

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Form 6251
Department of the Treasury
Internal Revenue Service (99)
Alternative Minimum Tax—Individuals
▶
Go to www.irs.gov/Form6251 for instructions and the latest information.
▶
Attach to Form 1040, 1040-SR, or 1040-NR.
OMB No. 1545-0074
2019
Attachment
Sequence No.
32
Name(s) shown on Form 1040, 1040-SR, or 1040-NR Your social security number
Part I Alternative Minimum Taxable Income (See instructions for how to complete each line.)
1
Enter the amount from Form 1040 or 1040-SR, line 11b, if more than zero. If Form 1040 or 1040-SR, line
11b, is zero, subtract lines 9 and 10 of Form 1040 or 1040-SR from line 8b of Form 1040 or 1040-SR and
enter the result here. (If less than zero, enter as a negative amount.) . . . . . . . . . . . . .
1
2a If filing Schedule A (Form 1040 or 1040-SR), enter the taxes from Schedule A, line 7; otherwise, enter the
amount from Form 1040 or 1040-SR, line 9. . . . . . . . . . . . . . . . . . . . .
2a
b Tax refund from Schedule 1 (Form 1040 or 1040-SR), line 1 or line 8 . . . . . . . . . . . . . 2b ( )
c Investment interest expense (difference between regular tax and AMT) . . . . . . . . . . . . 2c
d Depletion (difference between regular tax and AMT) . . . . . . . . . . . . . . . . . . 2d
e Net operating loss deduction from Schedule 1 (Form 1040 or 1040-SR), line 8. Enter as a positive amount . 2e
f Alternative tax net operating loss deduction . . . . . . . . . . . . . . . . . . . . 2f ( )
g Interest from specified private activity bonds exempt from the regular tax . . . . . . . . . . . 2g
h Qualified small business stock, see instructions . . . . . . . . . . . . . . . . . . . 2h
i Exercise of incentive stock options (excess of AMT income over regular tax income) . . . . . . . . 2i
j Estates and trusts (amount from Schedule K-1 (Form 1041), box 12, code A) . . . . . . . . . . 2j
k Disposition of property (difference between AMT and regular tax gain or loss) . . . . . . . . . . 2k
l Depreciation on assets placed in service after 1986 (difference between regular tax and AMT) . . . . . 2l
m Passive activities (difference between AMT and regular tax income or loss) . . . . . . . . . . 2m
n Loss limitations (difference between AMT and regular tax income or loss) . . . . . . . . . . . 2n
o Circulation costs (difference between regular tax and AMT). . . . . . . . . . . . . . . . 2o
p Long-term contracts (difference between AMT and regular tax income) . . . . . . . . . . . . 2p
q Mining costs (difference between regular tax and AMT) . . . . . . . . . . . . . . . . . 2q
r Research and experimental costs (difference between regular tax and AMT) . . . . . . . . . . 2r
s Income from certain installment sales before January 1, 1987 . . . . . . . . . . . . . . . 2s ( )
t Intangible drilling costs preference . . . . . . . . . . . . . . . . . . . . . . . 2t
3 Other adjustments, including income-based related adjustments . . . . . . . . . . . . . . 3
4 Alternative minimum taxable income. Combine lines 1 through 3. (If married filing separately and line 4 is
more than $733,700, see instructions.) . . . . . . . . . . . . . . . . . . . . . .
4
Part II
Alternative Minimum Tax (AMT)
5
Exemption. (If you were under age 24 at the end of 2019, see instructions.)
IF your filing status is . . . AND line 4 is not over . . . THEN enter on line 5 . . .
Single or head of household . . . . $ 510,300 . . . . . $ 71,700
Married filing jointly or qualifying widow(er)
1,020,600 . . . . . 111,700
Married filing separately . . . . . 510,300 . . . . . 55,850
}
. . 5
If line 4 is over the amount shown above for your filing status, see instructions.
6
Subtract line 5 from line 4. If more than zero, go to line 7. If zero or less, enter -0- here and on lines 7, 9, and
11, and go to line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
7 • If you are filing Form 2555, see instructions for the amount to enter.
• If you reported capital gain distributions directly on Form 1040 or 1040-SR, line 6; 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 or 1040-SR) (as refigured for the AMT, if necessary), complete
Part III on the back and enter the amount from line 40 here.
• All others: If line 6 is $194,800 or less ($97,400 or less if married filing separately), multiply line
6 by 26% (0.26). Otherwise, multiply line 6 by 28% (0.28) and subtract $3,896 ($1,948 if
married filing separately) from the result.
}
. .
7
8 Alternative minimum tax foreign tax credit (see instructions) . . . . . . . . . . . . . . . 8
9 Tentative minimum tax. Subtract line 8 from line 7 . . . . . . . . . . . . . . . . . . 9
10 Add Form 1040 or 1040-SR, line 12a (minus any tax from Form 4972), and Schedule 2 (Form 1040 or
1040-SR), line 2. Subtract from the result any foreign tax credit from Schedule 3 (Form 1040 or 1040-SR),
line 1. If you used Schedule J to figure your tax on Form 1040 or 1040-SR, line 12a, refigure that tax without
using Schedule J before completing this line (see instructions) . . . . . . . . . . . . . .
10
11 AMT. Subtract line 10 from line 9. If zero or less, enter -0-. Enter here and on Schedule 2 (Form 1040 or
1040-SR), line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11
For Paperwork Reduction Act Notice, see your tax return instructions.
Cat. No. 13600G
Form 6251 (2019)
Form 6251 (2019)
Page 2
Part III
Tax Computation Using Maximum Capital Gains Rates
Complete Part III only if you are required to do so by line 7 or by the Foreign Earned Income Tax Worksheet in the instructions.
12 Enter the amount from Form 6251, line 6. If you are filing Form 2555, enter the amount from line 3 of the
worksheet in the instructions for line 7 . . . . . . . . . . . . . . . . . . . . . .
12
13 Enter the amount from line 6 of the Qualified Dividends and Capital Gain Tax Worksheet in the Instructions
for Forms 1040 and 1040-SR or the amount from line 13 of the Schedule D Tax Worksheet in the
Instructions for Schedule D (Form 1040 or 1040-SR), whichever applies (as refigured for the AMT, if
necessary) (see instructions). If you are filing Form 2555, see instructions for the amount to enter . . .
13
14 Enter the amount from Schedule D (Form 1040 or 1040-SR), line 19 (as refigured for the AMT, if necessary)
(see instructions). If you are filing Form 2555, see instructions for the amount to enter . . . . . . .
14
15 If you did not complete a Schedule D Tax Worksheet for the regular tax or the AMT, enter the amount from
line 13. Otherwise, add lines 13 and 14, and enter the smaller of that result or the amount from line 10 of
the Schedule D Tax Worksheet (as refigured for the AMT, if necessary). If you are filing Form 2555, see
instructions for the amount to enter . . . . . . . . . . . . . . . . . . . . . . .
15
16 Enter the smaller of line 12 or line 15 . . . . . . . . . . . . . . . . . . . . . . 16
17 Subtract line 16 from line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 17
18
If line 17 is $194,800 or less ($97,400 or less if married filing separately), multiply line 17 by 26% (0.26). Otherwise,
multiply line 17 by 28% (0.28) and subtract $3,896 ($1,948 if married filing separately) from the result . . .
▶
18
19 Enter:
• $78,750 if married filing jointly or qualifying widow(er),
• $39,375 if single or married filing separately, or
• $52,750 if head of household.
}
. . 19
20 Enter the amount from line 7 of the Qualified Dividends and Capital Gain Tax Worksheet or the amount from
line 14 of the Schedule D Tax Worksheet, whichever applies (as figured for the regular tax). If you did not
complete either worksheet for the regular tax, enter the amount from Form 1040 or 1040-SR, line 11b; if
zero or less, enter -0-. If you are filing Form 2555, see instructions for the amount to enter . . . . .
20
21 Subtract line 20 from line 19. If zero or less, enter -0- . . . . . . . . . . . . . . . . . 21
22 Enter the smaller of line 12 or line 13 . . . . . . . . . . . . . . . . . . . . . . 22
23 Enter the smaller of line 21 or line 22. This amount is taxed at 0% . . . . . . . . . . . . . 23
24 Subtract line 23 from line 22 . . . . . . . . . . . . . . . . . . . . . . . . . 24
25 Enter:
• $434,550 if single
• $244,425 if married filing separately
• $488,850 if married filing jointly or qualifying widow(er)
• $461,700 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 or the amount from
line 21 of the Schedule D Tax Worksheet, whichever applies (as figured for the regular tax). If you did not
complete either worksheet for the regular tax, enter the amount from Form 1040 or 1040-SR, line 11b; if
zero or less, enter -0-. If you are filing Form 2555, see instructions for the amount to enter . . . . . .
27
28 Add line 26 and line 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
29 Subtract line 28 from line 25. If zero or less, enter -0- . . . . . . . . . . . . . . . . . 29
30 Enter the smaller of line 24 or line 29 . . . . . . . . . . . . . . . . . . . . . . 30
31 Multiply line 30 by 15% (0.15) . . . . . . . . . . . . . . . . . . . . . . . .
▶
31
32 Add lines 23 and 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
If lines 32 and 12 are the same, skip lines 33 through 37 and go to line 38. Otherwise, go to line 33.
33 Subtract line 32 from line 22 . . . . . . . . . . . . . . . . . . . . . . . . . 33
34
Multiply line 33 by 20% (0.20) . . . . . . . . . . . . . . . . . . . . . . .
▶
34
If line 14 is zero or blank, skip lines 35 through 37 and go to line 38. Otherwise, go to line 35.
35
Add lines 17, 32, and 33 . . . . . . . . . . . . . . . . . . . . . . . . . .
35
36
Subtract line 35 from line 12 . . . . . . . . . . . . . . . . . . . . . . . .
36
37
Multiply line 36 by 25% (0.25) . . . . . . . . . . . . . . . . . . . . . . .
▶
37
38
Add lines 18, 31, 34, and 37 . . . . . . . . . . . . . . . . . . . . . . . . .
38
39
If line 12 is $194,800 or less ($97,400 or less if married filing separately), multiply line 12 by 26% (0.26).
Otherwise, multiply line 12 by 28% (0.28) and subtract $3,896 ($1,948 if married filing separately) from the result
39
40
Enter the smaller of line 38 or line 39 here and on line 7. If you are filing Form 2555, do not enter this
amount on line 7. Instead, enter it on line 4 of the worksheet in the instructions for line 7 . . . . . .
40
Form 6251 (2019)
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Completed 26 February 2020

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