J.K. Lasser's Your Income Tax 2013: For Preparing Your 2012 Tax Return

23.1 Computing Alternative Minimum Tax on Form 6251

After you determine your regular income tax liability, you use Form 6251 to compute AMT liability, if any. The checklist below gives an indication as to when you may have to use Form 6251. The checklist items are discussed at 23.2–23.5.

If you check any of the items on the list, you should complete Form 6251 to determine if you are liable for AMT. These items are AMT adjustments and preferences and generally are added back to regular taxable income to calculate alternative minimum taxable income (AMTI). The items that most commonly get added back to income when calculating AMTI are state and local taxes and miscellaneous itemized deductions.

Items subject to AMT:		Check:
1.	Personal exemptions
2.	Standard deduction
3.	Itemized deductions for taxes, miscellaneous expenses, and medical expenses
4.	Interest on home equity debt used for nonresidential purposes
5.	Accelerated depreciation in excess of straight line
6.