Use Form 6251 to figure the amount, if any, of your alternative minimum tax (AMT). The AMT applies to taxpayers who have certain types of income that receive favorable treatment, or who qualify for certain deductions, under the tax law. These tax benefits can significantly reduce the regular tax of some taxpayers with higher economic incomes. The AMT sets a limit on the amount these benefits can be used to reduce total tax. Current Revision Form 6251 PDF Instructions for Form 6251 (Print Version PDF) Recent Developments None at this time. Other Items You May Find Useful All Revisions for Form 6251 About Publication 514, Foreign Tax Credit for Individuals About Publication 525, Taxable and Nontaxable Income Guide to Business Expense Resources About Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts About Publication 946, How To Depreciate Property Other Current Products Related About Form 1040, U.S. Individual Income Tax Return About Form 1040-NR, U.S. Nonresident Alien Income Tax Return About Form 1116, Foreign Tax Credit (Individual, Estate, or Trust) About Form 2555, Foreign Earned Income About Form 3800, General Business Credit About Form 4952, Investment Interest Expense Deduction About Form 8697, Interest Computation Under the Look-Back Method for Completed Long-Term Contracts About Form 8801, Credit for Prior Year Minimum Tax - Individuals, Estates, and Trusts