Form Ct-6251 - Connecticut Alternative Minimum Tax Return - Individuals - 2012

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Department of Revenue Services
2012
Form CT-6251
State of Connecticut
Connecticut Alternative Minimum Tax Return - Individuals
(Rev. 02/13)
You must attach this form to the back of Form CT-1040 or Form CT-1040NR/PY. Complete in blue or black ink only.
Your fi rst name and middle initial
Last name
Your Social Security Number
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__ __ __ __ __ __
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• •
• •
• •
If a joint return, spouse’s fi rst name and middle initial
Last name
Spouse’s Social Security Number
__ __ __
__ __ __ __ __ __
• •
• •
• •
• •
Part I – Read the instructions before you complete this form.
00
1. Federal alternative minimum taxable income: See instructions.
1.
00
2. Additions to federal alternative minimum taxable income: See instructions.
2.
00
3. Add Line 1 and Line 2.
3.
00
4. Subtractions from federal alternative minimum taxable income: See instructions.
4.
5. Adjusted federal alternative minimum taxable income: Subtract Line 4 from Line 3.
00
If fi ling separately and Line 5 is more than $232,500, see instructions.
5.
6. Enter $78,750 if fi ling jointly or qualifying widow(er); $50,600 if single or head of household;
00
or $39,375 if fi ling separately.
6.
7. Enter $150,000 if fi ling jointly or qualifying widow(er); $112,500 if single or head of household;
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or $75,000 if fi ling separately.
7.
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8. Subtract Line 7 from Line 5. If zero or less, enter “0” here and on Line 9.
8.
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9. Multiply Line 8 by 25% (.25).
9.
10. Exemption: Subtract Line 9 from Line 6. If zero or less, enter “0.”
00
If you were under age 24 at the end of 2012, see instructions.

10.
11. Subtract Line 10 from Line 5. If more than zero, go to Line 12.
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If zero or less, enter “0” here and on Line 23 and skip Lines 12 through 22.
11.
12. If Lines 2 and 4 above are zero, enter the amount from federal Form 6251, Line 31, here.
If you entered an amount on Lines 2 or 4 above and:

You fi led federal Form 2555 or Form 2555-EZ, see the Line 12 instructions for the amount to enter.

You completed Part III of federal Form 6251, complete Part II of this form and enter the amount
from Line 42 here.
All others: If Line 11 is $175,000 or less ($87,500 or less if fi ling separately), multiply
Line 11 by 26% (.26). Otherwise, multiply Line 11 by 28% (.28) and subtract $3,500
00
($1,750 if fi ling separately) from the result.
12.
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13. Alternative minimum tax foreign tax credit from federal Form 6251, Line 32
13.
00
14. Adjusted federal tentative minimum tax: Subtract Line 13 from Line 12.
14.
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15. Multiply Line 14 by 19% (.19).
15.
00
16. Multiply Line 5 by 5.5% (.055).
16.
00
17. Connecticut minimum tax: Enter the lesser of Line 15 or Line 16.
17.
18. Apportionment factor: Residents, enter 1.0000;
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nonresidents and part-year residents, see instructions.
18.
00
19. Apportioned Connecticut minimum tax: Multiply Line 17 by Line 18.
19.
00
20. Connecticut income tax from Form CT-1040, Line 6, or Form CT-1040NR/PY, Line 10
20.
00
21. Net Connecticut minimum tax: Subtract Line 20 from Line 19. If zero or less, enter “0.”
21.
22. Credit for alternative minimum tax paid to qualifying jurisdictions: Residents and part-year
00

residents only from Schedule A, Line 51
22.
23. Subtract Line 22 from Line 21.
00
Enter the amount here and on Form CT-1040, Line 9, or Form CT-1040NR/PY, Line 13.
23.
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