Part — Instruction 6251 — Instructions for Form

Line 5—Exemption Amount If line 4 is more than the amount shown for your filing status in the middle column of the chart on line 5, see the Exemption Worksheet to figure the amount to enter on line 5.

Form 1040-NR. If you are filing Form 1040-NR, use the following chart to figure the amount to enter on line 5. However, if line 4 is more than the amount shown for your filing status in the middle column of the chart, use the Exemption Worksheet to figure the amount to enter on line 5.

IF your filing status is... AND line 4 is not over... THEN enter on line 5...

Single $ 626,350 $ 88,100.

Qualifying surviving spouse $ 1,252,700 $ 137,000.

Married filing separately $ 626,350 $ 68,500.

Line 7 If you claimed the foreign earned income exclusion, housing exclusion, or housing deduction on Form 2555, you must use the Foreign Earned Income Tax Worksheet in these instructions to figure the amount to enter on line 7.

Form 1040-NR. If you are filing Form 1040-NR and you reported capital gain distributions directly on Form 1040-NR, line 7a; you reported qualified dividends on Form 1040-NR, line 3a; or you had a gain on both lines 15 and 16 of Schedule D (Form 1040) (as refigured for the AMT, if necessary), complete Part III of Form 6251 and enter the amount from line 40 on line 7. All other Form 1040-NR filers, don’t complete Part III. Instead, if Form 6251, line 6, is $239,100 or less ($119,550 or less if married filing

Determine if you can carry back or carry forward your unused 2025 AMTFTC. See AMTFTC Carryback and Carryforward, later. If you can carry back or carry forward

your unused 2025 AMTFTC, you will need to complete line 8 for your records.

If the amount on line 10 is less than the amount on line 7, figure your AMTFTC and enter it on line 8.

Figuring the AMTFTC. If you made an election to claim the foreign tax credit on your 2025 tax return without filing Form 1116, your AMTFTC is the same as the foreign tax credit on Schedule 3 (Form 1040), line 1. Enter that amount on Form 6251, line 8. For more information about electing to claim

separately), figure the amount to enter on line 7 by multiplying line 6 by 26% (0.26). Otherwise, figure the amount to enter on line 7 by multiplying line 6 by 28% (0.28) and subtracting $4,782 ($2,391 if married filing separately) from the result.

Line 8—Alternative Minimum Tax Foreign Tax Credit (AMTFTC) The AMTFTC is a credit that you can claim against the AMT. You will figure the AMTFTC using the same limitation rules that apply to the foreign tax credit for regular tax purposes, but with AMT amounts. However, you may be able to simplify your AMTFTC calculation by electing to use some of the same amounts you used to figure your foreign tax credit. See Simplified Limitation Election , later, for more information.

Do I need to fill out line 8? Before figuring your AMTFTC, figure your foreign tax credit for the regular tax and complete Schedule 3 (Form 1040), line 1. Next, fill in Form 6251, line 10, as instructed. If the amount on line 10 is greater than or equal to the amount on line 7, do the following.

Leave line 8 blank and enter -0- on line 11.
See Who Must File, earlier, to find out if you must attach Form 6251 to your return.

Foreign Earned Income Tax Worksheet—Line 7 Keep for Your Records

Before you begin: If Form 6251, line 6, is zero, don’t complete this worksheet.

1. Enter the amount from Form 6251, line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

2a. Enter the amount from your (and your spouse’s, if filing jointly) Form 2555, lines 45 and 50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a.

b. Enter the total amount of any itemized deductions or exclusions you

couldn’t claim because they are related to excluded income . . . . . . . . . . 2b.

c. Subtract line 2b from line 2a. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c.

3. Add lines 1 and 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.

4. Tax on the amount on line 3.

If you reported capital gain distributions directly on Form 1040 or 1040-SR, line 7a; or 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) (as refigured for the AMT, if necessary), enter the amount from line 3 of this worksheet on Form 6251, line 12. Complete the rest of Form 6251, Part III. However, before completing Part III, see Form 2555, later, to see if you must complete Part III with certain modifications. Then enter the amount from Form 6251, line 40, here.

4. .

All others: If line 3 is $239,100 or less ($119,550 or less if married filing separately), multiply line 3 by 26% (0.26). Otherwise, multiply line 3 by 28% (0.28) and subtract $4,782 ($2,391 if married filing separately) from the result.

5. Tax on the amount on line 2c. If line 2c is $239,100 or less ($119,550 or less if married filing separately), multiply line 2c by 26% (0.26). Otherwise, multiply line 2c by 28% (0.28) and subtract $4,782 ($2,391 if married filing separately) from the result . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.

6. Subtract line 5 from line 4. Enter the result here and on Form 6251, line 7 . . . . . . . . . . . . . . . . . . . . . . . . 6.

10 Instructions for Form 6251 (2025)

your foreign tax credit without filing Form 1116, see the Instructions for Form 1116.

Otherwise, figure your AMTFTC as follows.

Step 1. Separate your foreign source income into categories. See the Instructions for Form 1116 for information about categories of income. Complete a separate AMT Form 1116 for each separate category of income. Enter “AMT” and specify the category of income in the top margin of each Form 1116.

Figuring high-taxed income. When applying the separate categories of income, use the applicable AMT rate instead of the regular tax rate to determine if any income is “high-taxed.”

Step 2. Complete Part I of each AMT Form 1116 using only income and deductions that are allowed for the AMT and attributable to sources outside the United States.

Simplified limitation election. If you previously made or are making the simplified limitation election, skip Part I and go to Step 3 . For more information about the simplified limitation election, see Simplified Limitation Election , later.

Foreign source qualified dividends and capital gains. If you have any foreign source qualified dividends or foreign source capital gains (including any foreign source capital gain distributions) or losses, use the following instructions to determine whether you must make adjustments to those amounts before you include the amounts on line 1a or line 5 of the AMT Form 1116.

Individuals with capital gain distributions only. If you have no capital gains or losses other than capital gain distributions from box 2a of Form(s) 1099-DIV or substitute statement(s), you must adjust your foreign source capital gain distributions if you are required to adjust your foreign source qualified dividends under the rules just described or you would be required to adjust your foreign source qualified dividends if you had any.

To adjust your foreign source capital gain distributions, multiply your foreign source capital gain distributions in each separate category by 0.5357 if the foreign source capital gain distributions are taxed at a rate of 15%, and by 0.7143 if they are taxed at a rate of 20%. Include the results on line 1a of the applicable AMT Form 1116.

You adjust your foreign source capital gain distributions taxed at the 0% rate by not including them on line 1a. Amounts taxed at the 0% rate are on line 9 of the Qualified Dividends and Capital Gain Tax Worksheet or line 22 of the Schedule D Tax Worksheet.