Specific Instructions

Instruction 6251 — Instructions for Form 6251, Alternative Minimum Tax - Individuals · 2026-10-03 edition · updated 2026-10-04 · United States

If you owe AMT, you may be able to lower your total

TIP tax (regular tax plus AMT) by claiming itemized

deductions on Form 1040 or 1040-SR, even if your total itemized deductions are less than the standard deduction. This is because the standard deduction isn’t allowed for the AMT and, if you claim the standard deduction on Form 1040 or 1040-SR, you can’t claim itemized deductions for the AMT.

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▸Contents — Instruction 6251 — Instructions for Form 6251, Alternative Minimum Tax - Individuals

Instruction 6251 — Instructions for Form 6251, Alternative Minimum Tax - Individuals

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