! qualified — Instruction 6251 — Instructions for Form

CAUTION of AMT Form 4952.

Individuals with other capital gains or losses. If any capital gain or loss is different for the AMT, use amounts as refigured for the AMT to complete this step. Use Worksheet A in the Instructions for Form 1116 to determine the adjustments you must make to your foreign source capital gains or losses (as refigured for the AMT) if you have foreign source capital gains or losses (as refigured for the AMT) in no more than two separate categories and any of the following apply.

You aren’t required to make adjustments to your foreign source qualified dividends under the rules described earlier (or you wouldn’t be required to make those adjustments if you had foreign source qualified dividends).

If you don’t qualify to use Worksheet A or Worksheet B, use the instructions under Capital Gains and Losses in Pub.

Line 15 or 16 of the AMT Schedule D (Form 1040) is zero or a loss.
On the AMT Qualified Dividends and Capital Gain Tax Worksheet, (a) line 3 of that worksheet is zero or less, (b) line 5 of that worksheet is zero, or (c) line 23 of that worksheet is equal to or greater than line 24.
On the AMT Schedule D Tax Worksheet, (a) line 18 is zero, (b) line 9 is zero or less, or (c) line 45 is equal to or greater than line 46.

Use Worksheet B in the Instructions for Form 1116 if you:

Can’t use Worksheet A,
Have foreign source capital gains and losses in no more than two separate categories,
Didn’t have any item of unrecaptured section 1250 gain or 28% rate gain or loss for the AMT, and
Don’t have any capital gains taxed at a rate of 0% or 20%. Instructions for Worksheets A and B. When you complete Worksheet A or Worksheet B, use foreign source capital gains and losses, as refigured for the AMT if necessary, and don’t use any foreign source capital gains you elected to include on line 4g of AMT Form 4952. If you are required to complete a Schedule D for the AMT, use line 16 of that AMT Schedule D to complete line 3 of Worksheet A or line 4 of the Line 2 Worksheet for Worksheet B. Use 0.5357 instead of the number used for regular tax to complete lines 11, 13, and 15 of Worksheet B and to complete lines 8, 11, and 17 of the Line 15 Worksheet for Worksheet B.

Use Worksheet B in the Instructions for Form 1116 if you:

Can’t use Worksheet A,
Have foreign source capital gains and losses in no more than two separate categories,

Instructions for Form 6251 (2025) 11

514 to determine the adjustments you make. When using the instructions in Pub. 514 to determine if you must adjust foreign source capital gains and losses, make the following substitutions.

When the amount of any AMT gain is in the 15% rate group, multiply it by 0.5357 instead of the number used for regular tax.
When the amount of any AMT gain is in the 20% rate group, multiply it by 0.7143 instead of the number used for regular tax.
When the amount of any AMT gain is in the 25% rate group, multiply it by 0.8929 instead of the number used for regular tax.
When the amount of any AMT gain is in the 28% rate group, multiply it by 1.0 instead of the number used for regular tax.

Step 3. Complete Part II and lines 9 through 17 of the AMT Form 1116. Use your AMTFTC carryover, if any, on line 10.

Simplified limitation election. If you previously made or are making the simplified limitation election, complete Part II and lines 9 through 14. Use your AMTFTC carryover, if any, on line 10. Skip lines 15 and 16. Enter on your AMT Form 1116, line 17, the same amount you entered on that line for the regular tax.

Step 4. Enter the amount from line 4 of Form 6251 on line 18 of the AMT Form 1116 unless you must complete an AMT Worksheet for Line 18. In most cases, you must complete an AMT Worksheet for Line 18 if you completed Part III of Form 6251 and:

Line 38 of Form 6251 is smaller than line 39, and
Line 17 of Form 6251 is greater than zero. But even if you meet the requirements above, you don’t need to complete an AMT Worksheet for Line 18 if:
You qualify for the adjustment exception under Qualified Dividends and Capital Gain Tax Worksheet (Individuals) or Adjustments to foreign qualified dividends under Schedule D Filers in the Instructions for Form 1116, and
Line 17 of Form 6251 isn’t more than $239,100 ($119,550 if married filing separately (on Form 1040, 1040-SR, or 1040-NR)). Note: Use your capital gains and losses as refigured for the AMT to determine whether your total amounts are less than the $20,000 threshold under the adjustment exception. If you have any foreign source qualified dividends or capital gains (or losses), then you must make the same adjustment exception election you made in Step 2 .

Instructions for AMT Worksheet for Line 18. If you must complete an AMT Worksheet for Line 18 for your AMT Form 1116, you will use the Worksheet for Line 18 in the Instructions for Form 1116 and do the following.

Enter the amount from Form 6251, line 4, on line 1 of the worksheet.
Skip lines 2 and 3 of the worksheet.
Enter the amount from Form 6251, line 36, on line 4 of the worksheet.
Multiply line 4 of the worksheet by 0.1071 (instead of the number used for regular tax). Enter the result on line 5 of the worksheet.
Enter the amount from Form 6251, line 33, on line 6 of the worksheet.
Multiply line 6 of the worksheet by 0.2857 (instead of the number used for regular tax). Enter the result on line 7 of the worksheet.
Enter the amount from Form 6251, line 30, on line 8 of the worksheet.
Multiply line 8 of the worksheet by 0.4643 (instead of the number used for regular tax). Enter the result on line 9 of the worksheet.
Enter the amount from Form 6251, line 23, on line 10 of the worksheet.
Complete lines 11 and 12 of the worksheet, as instructed on the worksheet.
Enter the amount from your AMT Worksheet for Line 18 on your AMT Form 1116, line 18.

Step 5. Enter the amount from Form 6251, line 7, on the AMT Form 1116, line 20. Complete lines 19 through 24 of the AMT Form 1116.

Step 6. Complete Part IV of the first AMT Form 1116 only.

Enter on Form 6251, line 8, the amount from line 35 of the first AMT Form 1116.

Attach to your tax return, after Form 6251, all AMT Forms 1116 (and, if applicable, Schedule B (Form 1116)) you used to figure your AMTFTC. But don’t attach AMT Forms 1116 if your AMTFTC is the same as your regular tax foreign tax credit.

AMTFTC Carryback and Carryforward

If your AMTFTC is limited, the unused amount may generally be carried back or forward according to section 904(c).

No AMTFTC carryback or carryforward allowed in 2025. If you made the election to claim the foreign tax credit on your 2025 tax return without filing Form 1116, any unused AMTFTC for 2025 can’t be carried back or forward. In addition, you can’t claim any unused AMTFTC from another year in 2025.

For more information about electing to claim your foreign tax credit without filing Form 1116, see the Instructions for Form 1116.

Simplified Limitation Election

You may elect to use a simplified section 904 limitation to figure your AMTFTC. If you do, when figuring your AMTFTC, you will use the same net foreign source income for AMT that you used for regular tax. (The amount on line 17 of your AMT Form 1116 will be the same as the amount on line 17 of your regular tax Form 1116.) You must make the election for the first tax year after 1997 for which you claim an AMTFTC. If you don’t make the election for that year, you may not make it for a later year. Once made, the election applies to all later tax years and may be revoked only with IRS consent.

Line 10 If you file Form 8978, Partner’s Additional Reporting Year Tax, you will need to decrease the amount you report on Form 6251, line 10, by any negative amount reported on Form 8978, line 14 (treated as a positive number). If any additional guidance is provided related to reporting amounts from Form 8978 on Form 6251, we will post it at IRS.gov/Form6251 under Recent Developments.

12 Instructions for Form 6251 (2025)

If you file Schedule J (Form 1040), Income Averaging for Individuals With Income from Farming or Fishing, to figure your tax on Form 1040, 1040-SR, or 1040-NR, line 16, you must refigure that tax (including any tax from Form 8814) without using Schedule J before completing this line. This is only for Form 6251; don’t change the amount on Form 1040, 1040-SR, or 1040-NR, line 16.

Form 1040-NR. If you are filing Form 1040-NR, add Form 1040-NR, line 16 (minus any tax from Form 4972, Tax on Lump-Sum Distributions), and Schedule 2 (Form 1040), line 1z. Subtract from the result Schedule 3 (Form 1040), line 1, and any negative amount reported on Form 8978, line 14 (treated as a positive number). If zero or less, enter -0-. If you file Schedule J to figure your tax on Form 1040-NR, line 16, refigure that tax without using Schedule J before completing Form 6251, line 10 (see preceding paragraph).

Line 11—AMT If you are filing Form 1040-NR, enter the amount from line 11 on Schedule 2 (Form 1040), line 2.