[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303964-105":53,"doc-detail-303964-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","instructions-for-form-6251-alternative-minimum-taxindividuals-2025","Instructions for Form 6251 - Alternative Minimum Tax—Individuals - 2025","","Instructions for IRS Form 6251 (2025) explain how to determine alternative minimum tax (AMT) for individuals, including what triggers filing and how to compute AMT amounts differently from regular tax. The document details key 2025 updates to exemptions and AMT brackets, outlines enhanced deductions for eligible seniors, and provides guidance on recordkeeping, refiguring deductions/credits, and special computation rules for nonresident aliens. It also covers required attachments and how partners or S corporation shareholders use Schedule K-1 information.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/instructions-for-form-6251-alternative-minimum-taxindividuals-2025/303964/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/instructions-for-form-6251-alternative-minimum-taxindividuals-2025/303964.png","ImageObject",442,249,{"name":88,"@type":89},"Dipper","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"When must an individual attach Form 6251 to their tax return?","Question",{"text":108,"@type":109},"Attach Form 6251 if specific conditions apply, such as Form 6251 line 7 exceeding line 10, claiming certain credits (including general business credits and other listed credits), or situations involving negative totals on lines 2c through 3 with line 7 changes if those lines weren’t considered.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What is the purpose of Form 6251?",{"text":113,"@type":109},"Form 6251 is used to figure any alternative minimum tax (AMT) and the tentative minimum tax. The AMT is a separate tax intended to limit how certain favorable tax benefits and deductions reduce total tax.",{"name":115,"@type":106,"acceptedAnswer":116},"How do the instructions handle AMT computations compared with regular tax?",{"text":117,"@type":109},"Certain income, deductions, and credits receive different treatment for AMT. The instructions require refiguring AMT items, sometimes by completing an “AMT” version of a form or worksheet, and keeping appropriate records—without attaching those AMT versions unless instructed.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303964,1790459837,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":20,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":47},1374404997633,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","2025  \nInstructions for Form 6251  \nAlternative Minimum Tax—Individuals  \nSection references are to the Internal Revenue Code unless otherwise noted.  \nGeneral Instructions Future Developments  \nFor the latest information about developments related to Form 6251 and its instructions, such as legislation enacted after they were published, [go to](go to IRS.gov/Form6251)[ ](go to IRS.gov/Form6251)[IRS.gov/Form6251](go to IRS.gov/Form6251) .  \nWhat’s New  \nExemption amount. The exemption amount on Form 6251, line 5, has increased to $88,100 ($137,000 if married filing jointly or qualifying surviving spouse; $68,500 if married filing separately) .  \nAlso, the amount used to determine the phaseout of your exemption has increased to $626,350 ($1,252,700 if married filing jointly or qualifying surviving spouse) .  \nAMT tax brackets. For 2025, for noncorporate taxpayers, the 26% tax rate applies to the first $239,100 ($119,550 if married filing separately) of taxable excess (the amount online 6) . This change is reflected on lines 7, 18, and 39.  \nEnhanced deduction for seniors. New legislation generally provides an enhanced deduction for seniors of $6,000 for taxpayers born before January 2, 1961. The deduction is reported on Schedule 1-A (Form 1040), line 37. The deduction is treated as a personal exemption that is added back to alternative minimum taxable income as an adjustment under section 56(b)(5)(D) . Accordingly, line 1 has been revised and split into two parts, line 1a and line 1b, to account for the enhanced deduction for seniors as an adjustment to alternative minimum taxable income. See the instructions for Line 1 , later.  \nWho Must File  \nAttach Form 6251 to your return if any of the following statements are true.  \n1. Form 6251, line 7, is greater than line 10.  \n2. You claim any general business credit, and either line 6 (in Part I) of Form 3800 or line 25 of Form 3800 is more than zero.  \n3. You claim the qualified electric vehicle credit (Form 8834), the personal-use part of the alternative fuel vehicle refueling property credit (Form 8911), or the credit for prior year minimum tax (Form 8801) .  \n4. The total of Form 6251, lines 2c through 3, is negative and line 7 would be greater than line 10 if you didn’t take into account lines 2c through 3.  \nPurpose of Form  \nUse Form 6251 to figure the amount, if any, of your alternative minimum tax (AMT) . The AMT is a separate tax that is imposed in addition to your regular tax. It applies to taxpayers who have certain types of income that receive favorable  \ntreatment 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.  \nAlso use Form 6251 to figure your tentative minimum tax (Form 6251, line 9) . You may need to know that amount to figure the tax liability limit on the credits listed under  Who Must File, earlier.  \nFiguring AMT Amounts  \nFor the AMT, certain items of income, deductions, etc. , receive different tax treatment than for the regular tax. Therefore, you will need to figure items for the AMT differently from how you figured them for the regular tax. These instructions will help you figure AMT items by using the amount you figured for the regular tax and refiguring it for the AMT. In some cases, it is easiest to refigure an item for AMT by completing a tax form or worksheet a second time using additional AMT instructions. These instructions refer to such a form or worksheet as an “AMT” version. If you do complete an AMT version of a form or worksheet, don’t attach it to your tax return unless instructed to do so. For example, you may have to attach an AMT Form 1116, Foreign Tax Credit, to your return; see Line 8 , later.  \nAs you figure some deductions and credits for the AMT, carrybacks or carryforwards to other tax years may be different from what you figured for the","cbCaitWDI2uq6Oqo","https://ap.wps.com/l/cbCaitWDI2uq6Oqo","pdf",254231,"English","# General Instructions\n## Future Developments\n## What’s New\n# Who Must File\n# Purpose of Form\n# Figuring AMT Amounts\n## Recordkeeping\n# Partners and Shareholders\n# Nonresident Aliens","[{\"question\":\"When must an individual attach Form 6251 to their tax return?\",\"answer\":\"Attach Form 6251 if specific conditions apply, such as Form 6251 line 7 exceeding line 10, claiming certain credits (including general business credits and other listed credits), or situations involving negative totals on lines 2c through 3 with line 7 changes if those lines weren’t considered.\"},{\"question\":\"What is the purpose of Form 6251?\",\"answer\":\"Form 6251 is used to figure any alternative minimum tax (AMT) and the tentative minimum tax. The AMT is a separate tax intended to limit how certain favorable tax benefits and deductions reduce total tax.\"},{\"question\":\"How do the instructions handle AMT computations compared with regular tax?\",\"answer\":\"Certain income, deductions, and credits receive different treatment for AMT. The instructions require refiguring AMT items, sometimes by completing an “AMT” version of a form or worksheet, and keeping appropriate records—without attaching those AMT versions unless instructed.\"}]","Instructions for Form 6251 - Alternative Minimum Tax—Individuals - 2025 | PDF",1789808609]