8801
Credit for Prior Year Minimum Tax—
OMB No. 1545-1073
2017
Individuals, Estates, and Trusts
Form
Go to for instructions and the latest information.
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Department of the Treasury
Attachment
74
Attach to Form 1040, 1040NR, or 1041.
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Sequence No.
Internal Revenue Service (99)
Name(s) shown on return
Identifying number
Part I
Net Minimum Tax on Exclusion Items
1
1
Combine lines 1, 6, and 10 of your 2016 Form 6251. Estates and trusts, see instructions .
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2
Enter adjustments and preferences treated as exclusion items (see instructions)
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2
3 (
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3
Minimum tax credit net operating loss deduction (see instructions) .
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4
Combine lines 1, 2, and 3. If zero or less, enter -0- here and on line 15 and go to Part II. If more
than $247,450 and you were married filing separately for 2016, see instructions
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4
5
Enter: $83,800 if married filing jointly or qualifying widow(er) for 2016; $53,900 if single or head of
household for 2016; or $41,900 if married filing separately for 2016. Estates and trusts, enter $23,900
5
6
Enter: $159,700 if married filing jointly or qualifying widow(er) for 2016; $119,700 if single or head
of household for 2016; or $79,850 if married filing separately for 2016. Estates and trusts, enter
$79,850
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6
7
7
Subtract line 6 from line 4. If zero or less, enter -0- here and on line 8 and go to line 9
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8
Multiply line 7 by 25% (0.25) .
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8
9
9
Subtract line 8 from line 5. If zero or less, enter -0-. If under age 24 at the end of 2016, see instructions
10
Subtract line 9 from line 4. If zero or less, enter -0- here and on line 15 and go to Part II. Form
1040NR filers, see instructions .
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10
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11
• If for 2016 you filed Form 2555 or 2555-EZ, see instructions for the amount to enter.
• If for 2016 you reported capital gain distributions directly on Form 1040, line 13; you
reported qualified dividends on Form 1040, line 9b (Form 1041, line 2b(2)); or you had a
gain on both lines 15 and 16 of Schedule D (Form 1040) (lines 18a and 19, column (2), of
Schedule D (Form 1041)), complete Part III of Form 8801 and enter the amount from line
55 here. Form 1040NR filers, see instructions.
11
• All others: If line 10 is $186,300 or less ($93,150 or less if married filing separately for
2016), multiply line 10 by 26% (0.26). Otherwise, multiply line 10 by 28% (0.28) and
subtract $3,726 ($1,863 if married filing separately for 2016) from the result. Form
1040NR filers, see instructions.
12
12
Minimum tax foreign tax credit on exclusion items (see instructions)
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13
Tentative minimum tax on exclusion items. Subtract line 12 from line 11 .
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13
14
14
Enter the amount from your 2016 Form 6251, line 34, or 2016 Form 1041, Schedule I, line 55 .
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15
Net minimum tax on exclusion items. Subtract line 14 from line 13. If zero or less, enter -0- .
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15
8801
For Paperwork Reduction Act Notice, see instructions.
Form
(2017)
Cat. No. 10002S