Part III—Tax — Instruction 6251 — Instructions for Form

Lines 13, 14, and 15 Determine if any of the following statements apply.

The gain or loss from any transaction reported on Form 8949 or Schedule D is different for the AMT (for example, because of a different basis for the AMT due to depreciation adjustments, an ISO adjustment, or a different AMT capital loss carryover from 2024).
You didn’t complete either the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet because Form 1040, 1040-SR, or 1040-NR, line 15, is zero.
You received a Schedule K-1 (Form 1041) that shows an amount in box 12 with code B, C, D, E, or F.

Step 1. Complete an AMT Form 8949 or, if applicable, lines 1a and 8a of an AMT Schedule D by refiguring, for example, your basis for the AMT.

Step 2. Complete lines 1b through 20 of an AMT Schedule D.

Step 3. Complete lines 2 through 4 of an AMT Qualified Dividends and Capital Gain Tax Worksheet or lines 2 through 13 of an AMT Schedule D Tax Worksheet, whichever applies. (See line 20 of your AMT Schedule D, if you completed one, to determine which worksheet applies.)

Complete lines 3 and 4 of the AMT Schedule D Tax Worksheet using your AMT Form 4952.

Step 4. Use amounts from the AMT Qualified Dividends and Capital Gain Tax Worksheet or AMT Schedule D Tax Worksheet, whichever applies, and the AMT Schedule D to complete lines 13, 14, and 15.

If you filed Form 2555, see Form 2555 , later, for additional modifications you may have to make before entering amounts on lines 13, 14, and 15.

Only statement (2) applies. If (2) applies but (1) and (3) don’t, complete the following steps.

Step 1. Complete lines 2 through 4 of an AMT Qualified Dividends and Capital Gain Tax Worksheet or lines 2 through 13 of an AMT Schedule D Tax Worksheet, whichever applies. (See line 20 of your Schedule D to determine which worksheet applies.)

Complete lines 3 and 4 of the AMT Schedule D Tax Worksheet, using your AMT Form 4952.

Step 2. Use amounts from the AMT Qualified Dividends and Capital Gain Tax Worksheet or AMT Schedule D Tax Worksheet, whichever applies, and the Schedule D you used for regular tax to complete lines 13, 14, and 15.

If you filed Form 2555, see Form 2555 , later, for additional modifications you may have to make before entering amounts on lines 13, 14, and 15.

TIP

Keep the AMT Form 8949, AMT Schedule D, and the applicable AMT worksheet for your records but don’t attach any of them to your tax return.

Then, use the following instructions that apply to you.

If none of the statements apply, go to None of the statements apply, later.

• If only statement (2) applies, go to Only statement (2) applies , later.

• If statement (3) applies (by itself or in combination with statement (1) or (2)), go to Beneficiaries of estates or trusts first, then go to Statement (1) or (3) applies , later.

For all other situations, go to Statement (1) or (3) applies, later.

None of the statements apply. If (1), (2), or (3) don’t apply, then for Part III of these instructions, the AMT versions of your Qualified Dividends and Capital Gain Tax Worksheet, Schedule D Tax Worksheet, Unrecaptured Section 1250 Gain Worksheet, 28% Rate Gain Worksheet, and Schedule D will be the same as those you used for regular tax purposes. Use the regular tax amounts to complete lines 13, 14, and 15.

If you filed Form 2555, see Form 2555 , later, for additional modifications you may have to make before entering amounts on lines 13, 14, and 15.

Statement (1) or (3) applies. If (1) applies, complete all of the following steps. If (3) applies but (1) doesn’t, complete steps 2 through 4 only.

Note: Don’t decrease your section 1202 exclusion by the amount, if any, on line 2h.

Form 2555. If you are filing Form 2555 and you have an AMT capital gain excess, you must complete Part III of Form 6251 with certain modifications. To see if you have an AMT capital gain excess, subtract Form 6251, line 6, from line 4 of your AMT Qualified Dividends and Capital Gain Tax Worksheet or line 10 of your AMT Schedule D Tax Worksheet, whichever applies. If the result is greater than zero, that amount is your AMT capital gain excess.

If you have AMT capital gain excess, figure the amounts to enter on lines 13, 14, and 15 of Form 6251 using the following modifications (only for purposes of Part III of Form 6251).

Reduce the amount you would otherwise enter on line 3 of your AMT Qualified Dividends and Capital Gain Tax Worksheet or line 9 of your AMT Schedule D Tax Worksheet (but not below zero) by your AMT capital gain excess.
Reduce the amount you would otherwise enter on line 2 of your AMT Qualified Dividends and Capital Gain Tax Worksheet or line 6 of your AMT Schedule D Tax Worksheet (but not below zero) by any of your AMT capital gain excess not used in (1).

Instructions for Form 6251 (2025) 13

Reduce the amount on your AMT Schedule D (Form 1040), line 18 (but not below zero), by your AMT capital gain excess.
Include your AMT capital gain excess as a loss on line 16 of your AMT Unrecaptured Section 1250 Gain Worksheet in the Instructions for Schedule D (Form 1040).

Also see the instructions for line 20.

Beneficiaries of estates or trusts. If you received a Schedule K-1 (Form 1041) that shows an adjustment in box 12, follow the instructions in the following table.

IF the code in box 12 is...	THEN include that adjustment in figuring the amount on...
B	line 2 of an AMT Qualified Dividends and Capital Gain Tax Worksheet or an AMT Schedule D Tax Worksheet, whichever applies.
C	line 5 of an AMT Schedule D.
D	line 12 of an AMT Schedule D.
E	line 11 of an AMT Unrecaptured Section 1250 Gain Worksheet.
F	line 4 of an AMT 28% Rate Gain Worksheet.

Form 1040-NR. If you are filing Form 1040-NR, enter on Form 6251, line 13, the amount from line 4 of the Qualified Dividends and Capital Gain Tax Worksheet or the amount from line 13 of the Schedule D Tax Worksheet, whichever applies (as refigured for the AMT, if necessary).

Line 18 If you are filing Form 1040-NR and Form 6251, line 17, is $239,100 or less ($119,550 or less if married filing separately), multiply line 17 by 26% (0.26). Otherwise, multiply line 17 by 28% (0.28) and subtract $4,782 ($2,391 if married filing separately) from the result.

Line 19 If you are filing Form 1040-NR, enter $48,350 ($96,700 if your filing status is qualifying surviving spouse).

Line 20 If you are filing Form 1040-NR, enter on Form 6251, line 20, the amount from line 5 of the Qualified Dividends and Capital Gain Tax Worksheet or the amount from line 14 of the Schedule D Tax Worksheet, whichever applies (as figured for

the regular tax). If you didn’t complete either worksheet for the regular tax, enter the amount from Form 1040-NR, line 15; if zero or less, enter -0-.

Form 2555. If you are filing Form 2555, the amount you enter on line 20 will take into account your regular tax capital gain excess, if any. Don’t refigure it using the amount of your AMT capital gain excess.

If you are filing Form 2555 and you didn’t complete either the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet for the regular tax, enter the amount from line 3 of the Foreign Earned Income Tax Worksheet in the Form 1040 instructions (as figured for the regular tax).

Line 25 If you are filing Form 1040-NR, enter on Form 6251, line 25, the amount from the list below that corresponds to your filing status.

$533,400 if single.
$300,000 if married filing separately.
$600,050 if qualifying surviving spouse.

Line 27 If you are filing Form 1040-NR, enter on Form 6251, line 27, the amount from line 5 of the Qualified Dividends and Capital Gain Tax Worksheet or the amount from line 21 of the Schedule D Tax Worksheet, whichever applies (as figured for the regular tax). If you didn’t complete either worksheet for the regular tax, enter the amount from Form 1040-NR, line 15; if zero or less, enter -0-.

Form 2555. If you are filing Form 2555, the amount you enter on line 27 will take into account your regular tax capital gain excess, if any. Don’t refigure it using the amount of your AMT capital gain excess.

Line 39 If you are filing Form 1040-NR and Form 6251, line 12, is $239,100 or less ($119,550 or less if married filing separately), multiply line 12 by 26% (0.26). Otherwise, multiply line 12 by 28% (0.28) and subtract $4,782 ($2,391 if married filing separately) from the result.

14 Instructions for Form 6251 (2025)