U.S. · Form 8801 line 26
Form 8801 line 26 credit carryforward to 2026.
What is left of the prior year minimum tax credit after this year, and how lines 21 to 25 get there.
Line 26 is the credit carryforward to 2026: line 21 minus line 25. Line 25 is the smaller of line 21 or line 24, and is the 2025 minimum tax credit claimed on Schedule 3 (Form 1040), line 6b. Keep a record of line 26 because it becomes line 19 on next year Form 8801. If line 21 is zero or less, stop: there is no credit or carryforward.
Lines 21 to 26
Result
Part II, lines 16 to 26
| Line | What it is (2025 form) |
|---|---|
| 18 | Line 16 (2024 Form 6251 line 11) minus line 17 (line 15); a negative result is entered as a negative amount |
| 19 | 2024 credit carryforward: the amount from your 2024 Form 8801, line 26 |
| 21 | Combine lines 18 through 20; if zero or less, stop and see the instructions |
| 24 | Line 22 (2025 regular tax minus allowable credits) minus line 23; if zero or less, enter zero |
| 25 | Minimum tax credit: the smaller of line 21 or line 24; also on Schedule 3 (Form 1040), line 6b, or Form 1041 Schedule G, line 2c |
| 26 | Credit carryforward to 2026: line 21 minus line 25 |
What the instructions say
File Form 8801 only if line 21 is more than zero. If line 21 is zero or less you have no minimum tax credit or credit carryforward, so do not complete the rest of the form or file it. The form is for people who for 2024 had an AMT liability with adjustments or preferences other than exclusion items, a credit carryforward to 2025 on the 2024 Form 8801 line 26, or an unallowed qualified electric vehicle credit. The minimum tax credit is allowed only for AMT caused by deferral items, not exclusion items. Line 22 follows your 2025 return: Form 1040 line 16 plus Schedule 2 line 1z, minus certain credits as the instructions list.
Worked example
Line 21 is $9,000. Regular tax minus credits (line 22) is $5,000 and the 2025 Form 6251 line 9 amount on line 23 is $3,200, so line 24 is $1,800. Line 25 is the smaller of $9,000 and $1,800, which is $1,800, claimed on Schedule 3 line 6b. Line 26 is $9,000 minus $1,800 = $7,200, carried to line 19 of the 2026 form. Amounts are illustrative.
What this page does not do
It does not figure lines 1 to 17 (the net minimum tax on exclusion items) or Part III. To see whether AMT applies at all, try the AMT exemption calculator.
Sources
- Instructions for Form 8801 (2025): Who should file, the line 21 and line 22 instructions and the carryforward wording. Line 26 has no separate heading in the instructions, so its definition comes from the form. Read November 2, 2026.
- Form 8801 (2025): The exact wording of lines 16 to 26. 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 8801 line 26?
The credit carryforward to 2026: line 21 minus line 25, which you keep a record of because you may use it in future years.
How is the 2025 credit on line 25 limited?
It is the smaller of line 21 or line 24, where line 24 is line 22 minus line 23, not below zero.
Where is the 2025 minimum tax credit claimed?
On Schedule 3 (Form 1040), line 6b, or Form 1041, Schedule G, line 2c.
What if line 21 is zero or less?
Stop. You have no minimum tax credit or credit carryforward, and you do not file the form.
Where does last year carryforward go?
Line 19 takes the amount from your 2024 Form 8801, line 26.
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.