Form 6251 - Alternative Minimum Tax - Individuals - 2013 Page 2
Download a blank fillable Form 6251 - Alternative Minimum Tax - Individuals - 2013 in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form 6251 - Alternative Minimum Tax - Individuals - 2013 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
22
Form 6251 (2013)
Page
Part III
Tax Computation Using Maximum Capital Gains Rates
Complete Part III only if you are required to do so by line 31 or by the Foreign Earned Income Tax Worksheet in the instructions.
36 Enter the amount from Form 6251, line 30. If you are filing Form 2555 or 2555-EZ, enter the amount from
line 3 of the worksheet in the instructions for line 31
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
36
37 Enter the amount from line 6 of the Qualified Dividends and Capital Gain Tax
Worksheet in the instructions for Form 1040, line 44, or the amount from line
13 of the Schedule D Tax Worksheet in the instructions for Schedule D (Form
1040), whichever applies (as refigured for the AMT, if necessary) (see
instructions). If you are filing Form 2555 or 2555-EZ, see instructions for the
amount to enter
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
37
38 Enter the amount from Schedule D (Form 1040), line 19 (as refigured for the
AMT, if necessary) (see instructions). If you are filing Form 2555 or 2555-EZ,
see instructions for the amount to enter
.
.
.
.
.
.
.
.
.
.
.
.
38
39 If you did not complete a Schedule D Tax Worksheet for the regular tax or the
AMT, enter the amount from line 37. Otherwise, add lines 37 and 38, and
enter the smaller of that result or the amount from line 10 of the Schedule D
Tax Worksheet (as refigured for the AMT, if necessary). If you are filing Form
39
2555 or 2555-EZ, see instructions for the amount to enter
.
.
.
.
.
.
40 Enter the smaller of line 36 or line 39 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
40
41 Subtract line 40 from line 36 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
41
42 If line 41 is $179,500 or less ($89,750 or less if married filing separately), multiply line 41 by 26% (.26). Otherwise,
42
multiply line 41 by 28% (.28) and subtract $3,590 ($1,795 if married filing separately) from the result .
.
.
▶
43 Enter:
}
• $72,500 if married filing jointly or qualifying widow(er),
43
• $36,250 if single or married filing separately, or
.
.
.
.
.
.
.
• $48,600 if head of household.
44 Enter the amount from line 7 of the Qualified Dividends and Capital Gain Tax
Worksheet in the instructions for Form 1040, line 44, or the amount from line
14 of the Schedule D Tax Worksheet in the instructions for Schedule D (Form
1040), whichever applies (as figured for the regular tax). If you did not
complete either worksheet for the regular tax, enter the amount from Form
44
1040, line 43; but do not enter less than -0- .
.
.
.
.
.
.
.
.
.
.
45 Subtract line 44 from line 43. If zero or less, enter -0- .
.
.
.
.
.
.
.
45
46 Enter the smaller of line 36 or line 37 .
46
.
.
.
.
.
.
.
.
.
.
.
.
47 Enter the smaller of line 45 or line 46. This amount is taxed at 0% .
.
.
.
47
48 Subtract line 47 from line 46 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
48
49 Enter the amount from the Line 49 Worksheet in the instructions
49
.
.
.
.
.
50 Enter the smaller of line 48 or line 49 .
50
.
.
.
.
.
.
.
.
.
.
.
.
51 Multiply line 50 by 15% (.15) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
51
▶
52 Add lines 47 and 50
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
52
If lines 52 and 36 are the same, skip lines 53 through 57 and go to line 58. Otherwise, go to line 53.
53 Subtract line 52 from line 46 .
53
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
54
Multiply line 53 by 20% (.20)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
54
▶
If line 38 is zero or blank, skip lines 55 through 57 and go to line 58. Otherwise, go to line 55.
55
Add lines 41, 52, and 53
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
55
56
Subtract line 55 from line 36 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
56
Multiply line 56 by 25% (.25) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
57
57
▶
58
Add lines 42, 51, 54, and 57
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
58
59 If line 36 is $179,500 or less ($89,750 or less if married filing separately), multiply line 36 by 26% (.26).
Otherwise, multiply line 36 by 28% (.28) and subtract $3,590 ($1,795 if married filing separately) from the
59
result .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
60 Enter the smaller of line 58 or line 59 here and on line 31. If you are filing Form 2555 or 2555-EZ, do not
enter this amount on line 31. Instead, enter it on line 4 of the worksheet in the instructions for line 31 .
.
60
6251
Form
(2013)
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial