Form 8801 - Credit For Prior Year Minimum Tax-Individuals, Estates, And Trusts - 2012
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48801
Credit for Prior Year Minimum Tax—
OMB No. 1545-1073
2012
Individuals, Estates, and Trusts
Form
Information about Form 8801 and its separate instructions is at
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Department of the Treasury
Attachment
74
Attach to Form 1040, 1040NR, or 1041.
▶
Sequence No.
Internal Revenue Service (99)
Name(s) shown on return
Identifying number
Part I
Net Minimum Tax on Exclusion Items
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1
Combine lines 1 and 10 of your 2011 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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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 $223,900 and you were married filing separately for 2011, see instructions
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4
5
Enter: $74,450 if married filing jointly or qualifying widow(er) for 2011; $48,450 if single or head of
household for 2011; or $37,225 if married filing separately for 2011. Estates and trusts, enter $22,500
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6
Enter: $150,000 if married filing jointly or qualifying widow(er) for 2011; $112,500 if single or head
of household for 2011; or $75,000 if married filing separately for 2011. Estates and trusts, enter
$75,000
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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% (.25) .
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8
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9
Subtract line 8 from line 5. If zero or less, enter -0-. If under age 24 at the end of 2011, 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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• If for 2011 you filed Form 2555 or 2555-EZ, see instructions for the amount to enter.
• If for 2011 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 14a and 15, column (2), of
Schedule D (Form 1041)), complete Part III of Form 8801 and enter the amount from line
47 here. Form 1040NR filers, see instructions.
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• All others: If line 10 is $175,000 or less ($87,500 or less if married filing separately for
2011), multiply line 10 by 26% (.26). Otherwise, multiply line 10 by 28% (.28) and subtract
$3,500 ($1,750 if married filing separately for 2011) from the result. Form 1040NR filers,
see instructions.
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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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14
Enter the amount from your 2011 Form 6251, line 34, or 2011 Form 1041, Schedule I, line 55 .
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Net minimum tax on exclusion items. Subtract line 14 from line 13. If zero or less, enter -0- .
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8801
For Paperwork Reduction Act Notice, see instructions.
Form
(2012)
Cat. No. 10002S
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