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CAUTION

Don’t include on line 3 any adjustment for an item you refigured on another line of this form (for example, line 2d).

Example. On your Schedule C (Form 1040), you have a net profit of $9,000 before figuring your section 179 deduction. You don’t report any other business income on your return. During the year, you purchased an asset for $10,000 for which you elect to take the section 179 deduction. You also have an AMT depreciation adjustment of $700 for other assets depreciated on your Schedule C.

Exemption Worksheet— Line 5 Keep for Your Records

Note: If Form 6251, line 4, is equal to or more than $978,750 if single or head of household, $1,800,700 if married filing jointly or qualifying surviving spouse, or $900,350 if married filing separately, your exemption is zero. Don’t complete this worksheet; instead, enter the amount from Form 6251, line 4, on line 6 and go to line 7.

1. Enter $88,100 if single or head of household; $137,000 if married filing jointly or qualifying surviving spouse; or $68,500 if married filing separately . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

2. Enter your alternative minimum taxable income (AMTI) from Form 6251, line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.

3. Enter $626,350 if single or head of household; $1,252,700 if married filing jointly or qualifying surviving spouse; or $626,350 if married filing separately . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.

4. Subtract line 3 from line 2. If zero or less, enter -0- . . . . . . . . . . . . . . . . . 4.

5. Multiply line 4 by 25% (0.25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.

6. Subtract line 5 from line 1. If zero or less, enter -0-. Also, enter this amount on Form 6251, line 5, and go to Form 6251, line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.

Instructions for Form 6251 (2025) 9