Fill out Form 6251 (Alternative Minimum Tax - Individuals) online
Form 6251 is used to calculate the Alternative Minimum Tax (AMT) for individuals. The AMT is a parallel tax system that disallows certain deductions and preferences allowed under the regular tax, ensuring that higher-income taxpayers pay at least a minimum amount of federal income tax.
How to fill out Form 6251 (Alternative Minimum Tax - Individuals)
Calculate alternative minimum taxable income (AMTI)
Start with your taxable income from Form 1040 and add back AMT adjustments and preferences, such as state and local tax deductions, certain itemized deductions, incentive stock option spread, and tax-exempt interest from private activity bonds.
Apply the AMT exemption
Subtract the AMT exemption amount based on your filing status. The exemption phases out for higher-income taxpayers. The exemption amounts are adjusted annually for inflation; check the current year instructions for the applicable amount.
Compute the tentative minimum tax
Apply the AMT tax rates (26% on the first portion and 28% on amounts above a specified threshold) to your AMTI minus the exemption. Reduce by the AMT foreign tax credit if applicable.
Determine AMT owed
Compare the tentative minimum tax to your regular tax. If the tentative minimum tax is higher, the difference is your AMT. Report this amount on Schedule 2, line 1 of your Form 1040.
About Form 6251 (Alternative Minimum Tax - Individuals)
Who needs this form
Individuals whose AMT liability exceeds their regular tax liability after accounting for the AMT exemption. Taxpayers most likely affected include those with large state and local tax deductions, incentive stock option exercises, significant tax-exempt interest from private activity bonds, or large amounts of accelerated depreciation.
Where to submit
Attach Form 6251 to your Form 1040 or 1040-SR when filing your annual federal income tax return. The AMT is reported on Schedule 2, line 1.
Source and content freshness
- Reviewed: 2026-02-24
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Not filing Form 6251 when required, even if no AMT is owed (the form is used to determine whether AMT applies)
- Forgetting to add back state and local tax deductions, which are the most common AMT adjustment
- Not accounting for incentive stock option (ISO) exercises, which create an AMT preference item in the year of exercise
- Failing to claim the AMT credit carryforward in subsequent years when regular tax exceeds tentative minimum tax
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How do I know if I am subject to the Alternative Minimum Tax?
You are most likely to owe AMT if you have large state and local tax deductions, exercised incentive stock options, have significant tax-exempt interest from private activity bonds, or claim accelerated depreciation. The IRS recommends completing Form 6251 each year to check. Most tax software calculates this automatically and includes the form only if AMT is owed.
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