Instructions for Form 6251
Instruction 6251 — Instructions for Form 6251, Alternative Minimum Tax - Individuals · 2026-10-03 edition · updated 2026-10-04 · United States
Sections in this part
- Future Developments
- What’s New
- Who Must File
- Purpose of Form
- Figuring AMT Amounts
- Recordkeeping
- Partners and Shareholders
- Nonresident Aliens
- Credit for Prior Year Minimum Tax
- Optional Write-off for Certain Expenditures
- Specific Instructions
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- ! preference item taken into account on this line
- ! in connection with an activity in which you materially
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- ! qualified dividends you elected to include on line 4g
Alternative Minimum Tax—Individuals
Section references are to the Internal Revenue Code unless otherwise noted.
General Instructions¶
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