User's Manual

OMB No. 1545-0074
Form
Department of the Treasury
Internal Revenue Service (99)
Attachment
Sequence No.
819481 11-16-18
Your social security number
| Go to www.irs.gov/Form6251 for instructions and the latest information.
| Attach to Form 1040 or Form 1040NR.
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Alternative minimum taxable income.
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7
IF your filing status is ... AND line 4 is not over ... THEN enter on line 5 ...
5
6
7
over
or
¥ All others:
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9
8
9
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10
11 AMT.
For Paperwork Reduction Act Notice, see your tax return instructions. 6251
Name(s) shown on Form 1040 or Form 1040NR
Enter the amount from Form 1040, line 10, if more than zero. If Form 1040, line 10, is zero, subtract lines 8
and 9 of Form 1040 from line 7 of Form 1040 and enter the result here. (If less than zero, enter as a
negative amount.) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If filing Schedule A (Form 1040), enter the taxes from Schedule A, line 7; otherwise, enter the amount from
Form 1040, line 8 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Tax refund from Schedule 1 (Form 1040), line 10 or line 21~~~~~~~~~~~~~~~~~~~~~~~~~~
Investment interest expense (difference between regular tax and AMT)
Depletion (difference between regular tax and AMT)
Net operating loss deduction from Schedule 1 (Form 1040), line 21. Enter as a positive amount
Alternative tax net operating loss deduction
~~~~~~~~~~~~~~~~~~~
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~~~~~~~
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Interest from specified private activity bonds exempt from the regular tax
Qualified small business stock, see instructions
Exercise of incentive stock options (excess of AMT income over regular tax income)
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Estates and trusts (amount from Schedule K-1 (Form 1041), box 12, code A)
~~~~~~~~~~~~~~~~~
Disposition of property (difference between AMT and regular tax gain or loss)
Depreciation on assets placed in service after 1986 (difference between regular tax and AMT)
~~~~~~~~~~~~~~~~
~~~~~~~~
Passive activities (difference between AMT and regular tax income or loss)
Loss limitations (difference between AMT and regular tax income or loss)
~~~~~~~~~~~~~~~~~
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Circulation costs (difference between regular tax and AMT)
Long-term contracts (difference between AMT and regular tax income)
Mining costs (difference between regular tax and AMT)
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Research and experimental costs (difference between regular tax and AMT)
Income from certain installment sales before January 1, 1987
Intangible drilling costs preference
~~~~~~~~~~~~~~~~~
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Other adjustments, including income-based related adjustments~~~~~~~~~~~~~~~~~~~~~~~
Combine lines 1 through 3. (If married filing separately and line 4
is more than $718,800, see instructions.)

Exemption. (If you were under age 24 at the end of 2018, see instructions.)
Single or head of household
Married filing jointly or qualifying widow(er)
Married filing separately
~~~~~~~~ $500,000
1,000,000
500,000
~~~~~~~~~~ $70,300
109,400
54,700
~ ~~~~~~~~~~ ~
~~~~~~~~~~ ~~~~~~~~~~
If line 4 is the amount shown above for your filing status, see instructions.
Subtract line 5 from line 4. If more than zero, go to line 7. If zero or less, enter -0- here and on lines 7, 9,
and 11, and go to line 10 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
¥ If you are filing Form 2555 or 2555-EZ, see instructions for the amount to enter.
¥ If you reported capital gain distributions directly on Schedule 1 (Form 1040), line 13; you reported
qualified dividends on Form 1040, line 3a; you had a gain on both lines 15 and 16 of Schedule D
(Form 1040) (as refigured for the AMT, if necessary), complete Part III on the back and enter the
amount from line 40 here.
If line 6 is $191,100 or less ($95,550 or less if married filing separately), multiply line 6 by
26% (0.26). Otherwise, multiply line 6 by 28% (0.28) and subtract $3,822 ($1,911 if married filing
separately) from the result.
~
Alternative minimum tax foreign tax credit (see instructions)
Tentative minimum tax. Subtract line 8 from line 7
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Add Form 1040, line 11a (minus any tax from Form 4972), and Schedule 2 (Form 1040), line 46. Subtract
from the result any foreign tax credit from Schedule 3 (Form 1040), line 48. If you used Schedule J to
figure your tax on Form 1040, line 11a, refigure that tax without using Schedule J before completing this
line (see instructions) ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Subtract line 10 from line 9. If zero or less, enter -0-. Enter here and on Schedule 2 (Form 1040), line 45
LHA Form (2018)
32
Alternative Minimum Taxable Income
Part I
Alternative Minimum Tax (AMT)
Part II
Alternative Minimum Tax - Individuals
6251
2018
""
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DOES NOT APPLY
YISROEL & GITTY GOLDSTEIN 100 88 1947
45,632.
24,000.
69,632.
109,400.
0.
0.
0.
5,094.
0.