Individuals, estates, and trusts use this form to figure: The minimum tax credit, if any, for alternative minimum tax (AMT) they incurred in prior tax years. Any credit carryforward to next year. Current revision Form 8801 PDF Instructions for Form 8801 (Print Version PDF) Recent developments None at this time. Other items you may find useful All Form 8801 Revisions About Publication 514, Foreign Tax Credit for Individuals Other Current Products