Form 1040 Instructions - 2015 Page 46
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105 Worksheet To See if You Should Fill in Form 6251—Line 45
Keep for Your Records
Before you begin:
Be sure you have read the Exception in the instructions for this line to see if you must fill in Form 6251 instead of
using this worksheet.
1. Are you filing Schedule A?
No. Skip lines 1 through 3; enter on line 4 the amount from Form 1040, line 38, and go to line 5
Yes. Enter the amount from Form 1040, line 41 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
2. If you or your spouse was age 65 or older, enter the smaller of the amount on Schedule A, line 4, or 2.5% (0.025) of
the amount on Form 1040, line 38. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.
3. Enter the total of the amounts from Schedule A, lines 9 and 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.
4. Add lines 1 through 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
5. Enter any tax refund from Form 1040, lines 10 and 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.
6. If you completed the Itemized Deductions Worksheet in the Instructions for Schedule A, enter the amount from
line 9 of that worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.
7. Add lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
8. Subtract line 7 from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8.
9. Enter the amount shown below for your filing status
Single or head of household—$53,600
. . . . . . . . . . .
Married filing jointly or qualifying widow(er)—$83,400
Married filing separately—$41,700
9.
10. Is the amount on line 8 more than the amount on line 9?
STOP
No.
You do not need to fill in Form 6251. Do not complete the rest of this worksheet.
Yes. Subtract line 9 from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
11. Enter the amount shown below for your filing status.
Single or head of household—$119,200
. . . . . . . . . . .
Married filing jointly or qualifying widow(er)—$158,900
Married filing separately—$79,450
11.
12. Is the amount on line 8 more than the amount on line 11?
No. Enter -0-. Skip line 13. Enter on line 14 the amount from line 10, and go to line 15.
Yes. Subtract line 11 from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
13. Multiply line 12 by 25% (0.25) and enter the smaller of the result or line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.
14. Add lines 10 and 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.
15. Is the amount on line 14 more than $185,400 ($92,700 if married filing separately)?
STOP
Yes.
Fill in Form 6251 to see if you owe the alternative minimum tax.
No. Multiply line 14 by 26% (0.26) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.
16. Add Form 1040, line 44 (minus any tax from Form 4972), and Form 1040, line 46. (If you used Schedule J to figure
your tax on Form 1040, line 44, refigure that tax without using Schedule J before including it in this
calculation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16.
Next. Is the amount on line 15 more than the amount on line 16?
Yes. Fill in Form 6251 to see if you owe the alternative minimum tax.
No. You do not owe alternative minimum tax and do not need to fill out Form 6251. Leave line 45 blank.
-46-
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