Use Form 8801 if you are an individual, estate, or trust to figure the current year nonrefundable credit, if any, for alternative minimum tax (AMT) you incurred in prior tax years; to figure the current year refundable credit (individuals only), if any, for any unused credit carryforward from 2009; and to figure any credit carryforward to 2013.
Complete Form 8801 if you are an individual, estate, or trust that for 2011 had:
An AMT liability and adjustments or preferences other than exclusion items,
A credit carryforward to 2012 (on 2011 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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