Internal Revenue Service United States Department of the Treasury

Instructions for Form 8801 (2012)

Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts

Section references are to the Internal Revenue Code unless otherwise noted.

2012


Table of Contents

  • Instructions for Form 8801 - Introductory Material
    • Future Developments
  • 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 2013
      • 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.
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