Alternative Minimum Tax - Individuals

• General Instructions
  • Changes To Note
  • Purpose of Form
  • Who Must File
  • Recordkeeping
  • Partners and Shareholders
  • Nonresident Aliens
  • Credit for Prior Year Minimum Tax
  • Optional Write-Off for Certain Expenditures
• Specific Instructions
• Part I - Alternative Minimum Taxable Income (AMTI)
• Line 3 - Taxes
• Line 4 - Certain Home Mortgage Interest
• Line 6 - Refund of Taxes
• Line 7 - Investment Interest
• Line 8 - Post-1986 Depreciation
• What Depreciation Must Be Refigured for the AMT?
• What Depreciation Is Not Refigured for the AMT?
• How Is Depreciation Refigured for the AMT?
• How Is the AMT Class Life Determined?
• How Is the Adjustment To Enter on Line 8 Figured?
• Line 9 - Adjusted Gain or Loss
• Line 10 - Incentive Stock Options
• Line 11 - Passive Activities
• Publicly Traded Partnership (PTP)
• Tax Shelter Passive Farm Activities
• Insolvency
• Line 13 - Tax-Exempt Interest Income From Private Activity Bonds
• Line 14 - Other Adjustments and Preferences
• Line 14a - Circulation Expenditures
• Line 14b - Depletion
• Line 14c - Depreciation (Pre-1987)
• Line 14d - Installment Sales
• Line 14e - Intangible Drilling Costs (IDCs)
• Line 14f - Large Partnerships
• Line 14g - Long-Term Contracts
• Line 14h - Loss Limitations
• Line 14i - Mining Costs
• Line 14j - Patron
• Line 14k - Pollution Control Facilities
• Line 14l - Research and Experimental
• Line 14m - Section 1202 Exclusion
• Line 14n - Tax Shelter Farm Activities
• Line 14o - Related Adjustments
• Line 16
• Line 20 - Alternative Tax Net Operating Loss Deduction (ATNOLD)
• Line 21 - Alternative Minimum Taxable Income
• Special Rule for Holders of a Residual Interest in a REMIC
• Part II - Alternative Minimum Tax
• Line 22 - Exemption Amount
• Child Under Age 14
• Line 25 - Alternative Minimum Tax Foreign Tax Credit (AMTFTC)
• AMTFTC Carryback and Carryforward
• Simplified Limitation Election
• Part III - Line 24 Computation Using Maximum Capital Gains Rates
• Lines 30, 31, 33, and 37
• Line 39

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