Table of Contents

• General Instructions
  • Purpose of Form
  • Who Should File
• Specific Instructions
  • Part I—Net Minimum Tax on Exclusion Items
    • Line 1—Estates and Trusts
    • Line 2
    • Line 3
    • Line 4
    • Line 9
    • Line 10
    • Line 11
    • Line 12
  • Part II—Current Year Nonrefundable and Refundable Credits and Carryforward to 2012
    • Line 20
    • Line 21
    • Line 22
  • Part III—Tax Computation Using Maximum Capital Gains Rates
    • Lines 30, 31, and 32
    • Line 35
    • Line 36
    • Line 37
    • Line 46
• Instructions for Form 8801 - Notices
  • Paperwork Reduction Act Notice.