Nonresident Aliens

If you are a nonresident alien and you disposed of U.S. real property interests at a gain, you must make a special computation. Fill in Form 6251 through line 6. If your net gain from the disposition of U.S. real property interests and the amount on line 4 are both greater than the tentative amount you figured for line 6, replace the amount on line 6 with the smaller of that net gain or the amount on line 4. Also enter “RPI” on the dotted line next to line 6. Otherwise, don’t change line 6.