Table of Contents

• General Instructions
  • What's New
  • Purpose of Form
  • Who Must File
  • Recordkeeping
  • Partners and Shareholders
  • Nonresident Aliens
  • Credit for Prior Year Minimum Tax
  • Optional Write-Off for Certain Expenditures
• Specific Instructions
  • Part I—Alternative Minimum Taxable Income (AMTI)
    • Line 1
    • Line 3—Taxes
    • Line 4—Home Mortgage Interest Adjustment
    • Line 5—Miscellaneous Deductions
    • Line 6
    • Line 7
    • Line 8—Refund of Taxes
    • Line 9—Investment Interest
    • Line 10—Depletion
    • Line 11—Net Operating Loss Deduction
    • Line 12—Interest From Private Activity Bonds
    • Line 13—Qualified Small Business Stock
    • Line 14—Exercise of Incentive Stock Options
    • Line 16—Large Partnerships
    • Line 17—Disposition of Property
    • Line 18—Post-1986 Depreciation
    • Line 19—Passive Activities
    • Line 20—Loss Limitations
    • Line 21—Circulation Costs
    • Line 22—Long-Term Contracts
    • Line 23—Mining Costs
    • Line 24—Research and Experimental Costs
    • Line 25—Installment Sales
    • Line 26—Intangible Drilling Costs (IDCs)
    • Line 27—Other Adjustments
    • Line 28—Alternative Tax Net Operating Loss Deduction (ATNOLD)
    • Line 29—Alternative Minimum Taxable Income
  • Part II—Alternative Minimum Tax
    • Line 30—Exemption Amount
    • Line 32
    • Line 33—Alternative Minimum Tax Foreign Tax Credit (AMTFTC)
    • Line 35
  • Part III—Tax Computation Using Maximum Capital Gains Rates
    • Lines 38, 39, and 40
    • Line 43
    • Line 44
    • Line 45
    • Line 54
• Instructions for Form 6251 - Notices
  • Paperwork Reduction Act Notice.