! itemizes on a separate return, or (b) you were a

CAUTION dual-status alien and you do not elect to be taxed

as a resident alien for 2026.

Lines 3 and 9. Taxable income. When calculating your taxable income, include applicable deductions you may

Lines 5 and 11. Alternative minimum tax (AMT). Include in the total on line 5 or line 11, whichever applies, any tax from Form 6251, Alternative Minimum Tax— Individuals .

The AMT exemption amount is:

• $90,100 if single or head of household,

• $140,200 if married filing jointly or a qualifying surviving spouse, or

• $70,100 if married filing separately.

Lines 6 and 12. Include in the total on line 6 or line 12 the excess advance premium tax credit repayment from line 29 of Form 8962. See the Instructions for Form 8962 .