Alternative Minimum Tax (AMT) Assistant for Individuals
Individuals who claim certain tax benefits may owe AMT. The easiest way to calculate your AMT is to use tax software, which will automatically figure your tax, including any AMT.
If you do not use tax software to prepare your tax return, you may need to complete Form 6251, Alternative Minimum Tax - Individuals to figure your AMT, if any. The AMT Assistant will tell you whether you need to complete Form 6251, but it will not figure your AMT.
Before You Start
Have your draft Form 1040 available, completed through Line 44 (Tax), as well as your draft Schedule A (if used). If advance payments of the premium tax credit were paid for you, your spouse, or someone else you enrolled in insurance coverage through the Marketplace, you should also complete line 46. If you are claiming the foreign tax credit, you should also complete Form 1040, line 48.
Prior Years Still Available