Use Form 8801 if you are an individual, estate, or trust to figure the minimum tax credit, if any, for alternative minimum tax (AMT) you incurred in prior tax years and to figure any credit carryforward to 2014.
Complete Form 8801 if you are an individual, estate, or trust that for 2012 had:
An AMT liability and adjustments or preferences other than exclusion items,
A credit carryforward to 2013 (on 2012 Form 8801, line 28), or
An unallowed qualified electric vehicle credit (see the instructions for line 20).
File Form 8801 only if line 21 is more than zero.
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