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—Refund of Taxes
    • Line 8—Investment Interest
    • Line 9—Depletion
    • Line 10—Net Operating Loss Deduction
    • Line 11—Interest From Private Activity Bonds
    • Line 12—Qualified Small Business Stock
    • Line 13—Exercise of Incentive Stock Options
    • Line 15—Large Partnerships
    • Line 16—Disposition of Property
    • Line 17—Post-1986 Depreciation
    • Line 18—Passive Activities
    • Line 19—Loss Limitations
    • Line 20—Circulation Costs
    • Line 21—Long-Term Contracts
    • Line 22—Mining Costs
    • Line 23—Research and Experimental Costs
    • Line 24—Installment Sales
    • Line 25—Intangible Drilling Costs (IDCs)
    • Line 26—Other Adjustments
    • Line 27—Alternative Tax Net Operating Loss Deduction (ATNOLD)
    • Line 28—Alternative Minimum Taxable Income
  • Part II—Alternative Minimum Tax
    • Line 29—Exemption Amount
    • Line 31
    • Line 32—Alternative Minimum Tax Foreign Tax Credit (AMTFTC)
    • Line 34
  • Part III—Tax Computation Using Maximum Capital Gains Rates
    • Lines 37, 38, and 39
    • Line 42
    • Line 43
    • Line 44
    • Line 54
• Instructions for Form 6251 - Notices
  • Paperwork Reduction Act Notice.