U.S. · Form 6251 line 10
Form 6251 line 10 regular tax for the AMT test.
The exact build-up of line 10, the Schedule J rule and how line 10 produces line 11.
Line 10 is your regular tax for the AMT comparison: add Form 1040 or 1040-SR line 16 (minus any tax from Form 4972) and Schedule 2 (Form 1040) line 1z, then subtract Schedule 3 (Form 1040) line 1 and any negative amount on Form 8978 line 14 (treated as a positive number). If the result is zero or less, enter -0-. Line 11 is line 9 minus line 10, not below zero.
Compute line 10
Result
Building line 10
| Step | What the 2025 form says |
|---|---|
| Add | Form 1040 or 1040-SR line 16, minus any tax from Form 4972, plus Schedule 2 (Form 1040) line 1z. |
| Subtract | Schedule 3 (Form 1040) line 1, and any negative amount reported on Form 8978 line 14 (treated as a positive number). |
| Floor | If zero or less, enter -0-. |
| Schedule J filers | If you used Schedule J to figure tax on line 16, refigure that tax without Schedule J before completing line 10. Do this for Form 6251 only; do not change Form 1040 line 16. |
| Form 1040-NR filers | Use Form 1040-NR line 16 (minus any Form 4972 tax) in place of Form 1040 line 16, with the same Schedule 2, Schedule 3 and Form 8978 steps. |
| Line 11 | AMT is line 9 minus line 10; if zero or less, enter -0-. Enter it on Schedule 2 (Form 1040) line 2. |
Why it matters
Line 10 is what you already owe under the regular rules, and the AMT is only the amount by which the tentative minimum tax on line 9 exceeds it. Because foreign tax credit on Schedule 3 line 1 is subtracted here, figure that credit before you reach line 8. A line 10 that equals or exceeds line 7 also means the AMT foreign tax credit on line 8 is left blank.
Worked example
With Form 1040 line 16 of $30,000, no Form 4972 tax, no line 1z amount and $2,000 on Schedule 3 line 1, line 10 is $28,000. If line 9 is $40,000, line 11 is $12,000. These figures are illustrative.
What this page does not do
It does not compute Form 1040 line 16, the tentative minimum tax or Schedule J. For a nonresident filer, enter the Form 1040-NR line 16 amount in the first field.
Sources
- Instructions for Form 6251 (2025): Line 10 text, the Schedule J and Form 8978 rules and the Form 1040-NR variation. Read November 2, 2026.
- Form 6251 (2025): The exact wording of lines 9 to 11. Read November 2, 2026.
These are the tax year 2025 edition instructions and forms (published for returns filed in 2026). The IRS revises them each year, so thresholds, line numbers and limits can change; check the current edition before relying on a figure.
Frequently asked questions
What is Form 6251 line 10?
Your regular tax for the AMT test, built from Form 1040 line 16, Schedule 2 line 1z, Schedule 3 line 1 and Form 8978.
How is line 10 calculated?
Add Form 1040 or 1040-SR line 16 (minus any Form 4972 tax) and Schedule 2 line 1z, then subtract Schedule 3 line 1 and any negative Form 8978 line 14 amount, treated as a positive number. If zero or less, enter -0-.
What if I used Schedule J?
Refigure the tax on line 16 without Schedule J before completing line 10. Do this only for Form 6251 and do not change Form 1040 line 16.
What do Form 1040-NR filers use?
Form 1040-NR line 16 (minus any Form 4972 tax) and the same Schedule 2, Schedule 3 and Form 8978 steps.
How does line 10 become line 11?
Line 11 is line 9 minus line 10. If zero or less, enter -0-, and carry any amount to Schedule 2 (Form 1040) line 2.
Not tax or legal advice
This page summarizes IRS instructions and is not tax, legal or financial advice. A CPA, enrolled agent or the IRS can confirm what applies to your situation. Everything runs in your browser; nothing you enter is sent anywhere.