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.
Other Items You May Find Useful
Publication 514, Foreign Tax Credit for Individuals
Publication 525, Taxable and Nontaxable Income
Publication 535, Business Expenses
Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts
Publication 946, How To Depreciate Property
Comment on Form 6251
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