Form 6251 – Alternative Minimum Tax (AMT) for Individuals

Last reviewed: 2025‑10‑26

Use the IRS Form 6251: AMT Calculation for Individuals (2024) Tax Form Calculator IRS Form 6251: AMT Calculation for Individuals (2024) as a stand alone tax form calculator to quickly calculate specific amounts for your 2026 6251 state tax return. Alternatively, you can use one of our Combined Federal and State Tax Estimators to quickly calculate your salary, tax, and take-home pay.

IRS Form 6251 determines if you must pay the Alternative Minimum Tax (AMT). AMT ensures that taxpayers who claim certain exclusions or deductions still pay a minimum level of federal tax. The form recalculates income and applies separate exemptions and tax rates to determine if you owe more than regular income tax.

Who Must File Form 6251?

You must file Form 6251 if any of the following apply:

Your taxable income plus certain adjustments exceeds AMT thresholds.
You claimed significant deductions (e.g., large state/local taxes, depreciation).
You received tax-exempt interest from private activity bonds.
You have carryover AMT credit or prior-year AMT liability.

Even if AMT is not ultimately owed, filing may be required to determine future AMT credit eligibility.

Alternative Minimum Tax—Individuals
Part I. Alternative Minimum Taxable Income (See instructions for how to complete each line.)
1	If filing Schedule A (Form 1040), enter the amount from Form 1040, line 41, and go to line 2. Otherwise, enter the amount from Form 1040, line 38, and go to line 7. (If less than zero, enter as a negative amount.)			1
2	Medical and dental. If you or your spouse was 65 or older, enter the smaller of Schedule A (Form 1040), line 4, or 2.5% (0.025) of Form 1040, line 38. If zero or less, enter -0-			2
3	Taxes from Schedule A (Form 1040), line 9			3
4	Enter the home mortgage interest adjustment, if any, from line 6 of the worksheet in the instructions for this line			4
5	Miscellaneous deductions from Schedule A (Form 1040), line 27			5
6	If Form 1040, line 38, is $155,650 or less, enter -0-. Otherwise, see instructions			6
7	Tax refund from Form 1040, line 10 or line 21			7
8	Investment interest expense (difference between regular tax and AMT).			8
9	Depletion (difference between regular tax and AMT)			9
10	Net operating loss deduction from Form 1040, line 21. Enter as a positive amount			10
11	Alternative tax net operating loss deduction			11
12	Interest from specified private activity bonds exempt from the regular tax			12
13	Qualified small business stock, see instructions			13
14	Exercise of incentive stock options (excess of AMT income over regular tax income)			14
15	Estates and trusts (amount from Schedule K-1 (Form 1041), box 12, code A)			15
16	Electing large partnerships (amount from Schedule K-1 (Form 1065-B), box 6)			16
17	Disposition of property (difference between AMT and regular tax gain or loss)			17
18	Depreciation on assets placed in service after 1986 (difference between regular tax and AMT)			18
19	Passive activities (difference between AMT and regular tax income or loss)			19
20	Loss limitations (difference between AMT and regular tax income or loss)			20
21	Circulation costs (difference between regular tax and AMT)			21
22	Long-term contracts (difference between AMT and regular tax income)			22
23	Mining costs (difference between regular tax and AMT)			23
24	Research and experimental costs (difference between regular tax and AMT)			24
25	Income from certain installment sales before January 1, 1987			25
26	Intangible drilling costs preference			26
27	Other adjustments, including income-based related adjustments			27
28	Alternative minimum taxable income. Combine lines 1 through 27. (If married filing separately and line 28 is more than $247,450, see instructions.)			28
Part II. Alternative Minimum Tax (AMT)
29	Exemption. (If you were under age 24 at the end of 2016, see instructions.) IF your filing status is . . . Single or head of household Married filing jointly or qualifying widow(er) Married filing separately Married filing separately If line 28 is over the amount shown above for your filing status, see instructions.	AND line 28 is not over . . . $199,700 159,700 79,850	THEN enter on line 29 . . . $53,900 83,800 41,900	29
30	Subtract line 29 from line 28. If more than zero, go to line 31. If zero or less, enter -0- here and on lines 31, 33, and 35, and go to line 34			30
31	• If you are filing Form 2555 or 2555-EZ, see instructions for the amount to enter. •If you reported capital gain distributions directly on Form 1040, line 13; you reported qualified dividends on Form 1040, line 9b; 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 on the back and enter the amount from line 64 here. • All others: If line 30 is $186,300 or less ($93,150 or less if married filing separately), multiply line 30 by 26% (0.26). Otherwise, multiply line 30 by 28% (0.28) and subtract $3,726 ($1,863 if married filing separately) from the result.			31
32	Alternative minimum tax foreign tax credit (see instructions)			32
33	Tentative minimum tax. Subtract line 32 from line 31			33
34	Add Form 1040, line 44 (minus any tax from Form 4972), and Form 1040, line 46. Subtract from the result any foreign tax credit from Form 1040, line 48. If you used Schedule J to figure your tax on Form 1040, line 44, refigure that tax without using Schedule J before completing this line (see instructions)			34
35	AMT. Subtract line 34 from line 33. If zero or less, enter -0-. Enter here and on Form 1040, line 45			35
Part III. Tax Computation Using Maximum Capital Gains Rates Complete Part III only if you are required to do so by line 31 or by the Foreign Earned Income Tax Worksheet in the instructions.
36	Enter the amount from Form 6251, line 30. If you are filing Form 2555 or 2555-EZ, enter the amount from line 3 of the worksheet in the instructions for line 31			36
37	Enter the amount from line 6 of the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Form 1040, line 44, or the amount from line 13 of the Schedule D Tax Worksheet in the instructions for Schedule D (Form 1040), whichever applies (as refigured for the AMT, if necessary) (see instructions). If you are filing Form 2555 or 2555-EZ, see instructions for the amount to enter			37
38	Enter the amount from Schedule D (Form 1040), line 19 (as refigured for the AMT, if necessary) (see instructions). If you are filing Form 2555 or 2555-EZ, see instructions for the amount to enter			38
39	If you did not complete a Schedule D Tax Worksheet for the regular tax or the AMT, enter the amount from line 37. Otherwise, add lines 37 and 38, and enter the smaller of that result or the amount from line 10 of the Schedule D Tax Worksheet (as refigured for the AMT, if necessary). If you are filing Form 2555 or 2555-EZ, see instructions for the amount to enter			39
40	Enter the smaller of line 36 or line 39			40
41	Subtract line 40 from line 36			41
42	If line 41 is $186,300 or less ($93,150 or less if married filing separately), multiply line 41 by 26% (0.26). Otherwise, multiply line 41 by 28% (0.28) and subtract $3,726 ($1,863 if married filing separately) from the result ▸			42
43	Enter: • $75,300 if married filing jointly or qualifying widow(er), • $37,650 if single or married filing separately, or • $50,400 if head of household.			43
44	Enter the amount from line 7 of the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Form 1040, line 44, or the amount from line 14 of the Schedule D Tax Worksheet in the instructions for Schedule D (Form 1040), whichever applies (as figured for the regular tax). If you did not complete either worksheet for the regular tax, enter the amount from Form 1040, line 43; if zero or less, enter -0-. If you are filing Form 2555 or 2555-EZ, see instructions for the amount to enter			44
45	Subtract line 44 from line 43. If zero or less, enter -0-			45
46	Enter the smaller of line 36 or line 37			46
47	Enter the smaller of line 45 or line 46. This amount is taxed at 0%			47
48	Subtract line 47 from line 46			48
49	Enter: • $415,050 if single • $233,475 if married filing separately • $466,950 if married filing jointly or qualifying widow(er) • $441,000 if head of household			49
50	Enter the amount from line 45			50
51	Enter the amount from line 7 of the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Form 1040, line 44, or the amount from line 19 of the Schedule D Tax Worksheet, whichever applies (as figured for the regular tax). If you did not complete either worksheet for the regular tax, enter the amount from Form 1040, line 43; if zero or less, enter -0-. If you are filing Form 2555 or Form 2555-EZ, see instructions for the amount to enter			51
52	Add line 50 and line 51			52
53	Subtract line 52 from line 49. If zero or less, enter -0-			53
54	Enter the smaller of line 48 or line 53			54
55	Multiply line 54 by 15% (0.15)			55
56	Add lines 47 and 54 If lines 56 and 36 are the same, skip lines 57 through 61 and go to line 62. Otherwise, go to line 57.			56
57	Subtract line 56 from line 46			57
58	Multiply line 57 by 20% (0.20) If line 38 is zero or blank, skip lines 59 through 61 and go to line 62. Otherwise, go to line 59.			58
59	Add lines 41, 56, and 57			59
60	Subtract line 59 from line 36			60
61	Multiply line 60 by 25% (0.25)			61
62	Add lines 42, 55, 58, and 61			62
63	If line 36 is $186,300 or less ($93,150 or less if married filing separately), multiply line 36 by 26% (0.26). Otherwise, multiply line 36 by 28% (0.28) and subtract $3,726 ($1,863 if married filing separately) from the result			63
64	Enter the smaller of line 62 or line 63 here and on line 31. If you are filing Form 2555 or 2555-EZ, do not enter this amount on line 31. Instead, enter it on line 4 of the worksheet in the instructions for line 31			64

AMT Exemptions and Phase-Outs

Exemption amounts vary by filing status and are reduced when income exceeds phase-out thresholds.
AMTI (Alternative Minimum Taxable Income) is calculated by adjusting regular taxable income for AMT-specific items (e.g., incentive stock options, depreciation).
The AMT rate is 26% on the first portion of AMTI above exemption, and 28% on the excess.

Last reviewed: 2025‑10‑26: If you believe this form requires an update, please contact us.

Using Form 6251 Effectively

Compare total tax liability with and without AMT to determine whether AMT is owed.
Track any AMT paid as it may be eligible for credit in future years (via Form 8801).
Use planning strategies like deferring income or managing deductions to stay below AMT triggers.

Form 6251 protects the integrity of the tax system by applying a parallel tax framework. High earners and those with complex deductions should review AMT exposure annually—even if not currently liable.

Frequently Asked Questions

Can I estimate the General Business Credit?

Start with Form 3800 and then reflect the credit here.

How much would a 401(k) contribution change my net?

Model it with the 401(k) Calculator then rerun this page with your pre-tax amount.

Considering an IRS Offer in Compromise?

Read through Form 656-B to understand eligibility and steps.

What does FICA include?

FICA includes Social Security and Medicare payroll taxes withheld from employee wages.

Is there a quick pay-frequency comparison?

Yes—switch frequency on this page; for employer filings see 941 vs 944.

Important Notes

All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.

Form 6251 – Alternative Minimum Tax (AMT) for Individuals

Who Must File Form 6251?