U.S. · Form 6251 line 8
Form 6251 line 8 AMT foreign tax credit.
When line 8 stays blank, when you must figure it, and how the credit flows to lines 9 and 11.
Line 8 is the alternative minimum tax foreign tax credit (AMTFTC), a credit against the AMT. Figure your regular foreign tax credit and line 10 first. If line 10 is greater than or equal to line 7, leave line 8 blank and enter -0- on line 11. If line 10 is less than line 7, figure the AMTFTC and enter it on line 8; line 9 is then line 7 minus line 8.
Do I figure line 8?
Result
Line 8 by situation
| Situation | What the 2025 instructions say |
|---|---|
| Line 10 is at least line 7 | Leave line 8 blank and enter -0- on line 11. You may still need to complete line 8 for your records if you can carry the unused 2025 AMTFTC back or forward. |
| Line 10 is less than line 7 | Figure the AMTFTC and enter it on line 8. |
| Election to claim the credit without Form 1116 | The AMTFTC equals the foreign tax credit on Schedule 3 (Form 1040) line 1; enter that amount on line 8. Unused AMTFTC cannot be carried back or forward. |
| Otherwise | Separate foreign source income by category and complete an AMT Form 1116 for each, writing "AMT" and the category in the top margin, using only income and deductions allowed for the AMT. |
| High-taxed income | Use the applicable AMT rate, instead of the regular tax rate, to decide whether income is high-taxed. |
| Simplified limitation election | You may use the same net foreign source income for the AMT as for the regular tax; the election applies to all later years once made and is revoked only with IRS consent. |
Why it matters
The credit cannot take the AMT below zero because it is figured against line 7, the tax before credits. That is why the instructions have you finish the regular foreign tax credit and line 10 first: when the regular tax already covers the tentative AMT, there is nothing for the credit to offset. If your AMTFTC is limited, the unused amount may generally be carried back or forward under section 904(c).
Worked example
With line 7 at $50,000 and line 10 at $60,000, line 10 is at least line 7, so line 8 stays blank and line 11 is -0-. With line 7 at $50,000, line 10 at $40,000 and an AMTFTC of $5,000 on line 8, line 9 is $45,000 and line 11 is $5,000. These figures are illustrative.
What this page does not do
It does not figure the AMTFTC itself, which needs the AMT Form 1116 steps or the no-Form-1116 election. The page assumes the line 11 flow on the form (line 9 minus line 10, not below zero) and ignores Part III capital gain computations on line 7.
Sources
- Instructions for Form 6251 (2025): Line 8 text, who must complete it, the carryback and carryforward rules and the simplified limitation election. Read November 2, 2026.
- Form 6251 (2025): The exact wording of lines 7 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 8?
The alternative minimum tax foreign tax credit, a credit against the AMT.
When do I leave line 8 blank?
When line 10 is greater than or equal to line 7. Leave line 8 blank and enter -0- on line 11.
What if I claimed the foreign tax credit without Form 1116?
Your AMTFTC is the same as the foreign tax credit on Schedule 3 (Form 1040) line 1, and you enter that amount on line 8. Unused AMTFTC for 2025 cannot be carried back or forward.
Do I need a separate Form 1116 for the AMT?
Otherwise yes: complete a separate AMT Form 1116 for each category of foreign source income, marked "AMT" in the top margin.
Can I carry an unused AMTFTC to another year?
Generally yes under section 904(c), unless you elected to claim the credit without Form 1116, in which case no carryback or carryforward is allowed.
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.