Form 8801, Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts
Individuals, estates, and trusts use this form:
- to figure the current year nonrefundable credit, if any, for alternative minimum tax (AMT) they incurred in prior tax years,
- to figure the current year refundable credit (individuals only), if any, for any unused credit carryforward, and
- to figure any credit carryforward.
Other Items You May Find Useful:
Publication 514, Foreign Tax Credit for Individuals
Form 1040, U.S. Individual Income Tax Return
Form 1040NR, U.S. Nonresident Alien Income Tax Return
Form 1041, U.S. Income Tax Return for Estates and Trusts
Form 2555, Foreign Earned Income
Comment on Form 8801
Caution: If you have a tax-related question, please go to Help With Tax Questions or call our toll-free number at 1-800-829-1040 (Individuals) or 1-800-829-4933 (Business). We cannot respond to tax-related questions submitted from this page.
Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products.