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Mod Ia Form

Mod Ia Form

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all right for this video I want to go over the IRS form 6251 for the alternative minimum tax computation for individuals and specifically we want to look at a particular type of adjustment for private activity bond interest that is exempt from your regular federal income tax calculation but it has to be accounted for when you compute AMT so I've got a sample 6251 here which is part of a larger return so we'll look at all the relevant forms and schedules that are necessary and then I do have one slide here covering some background on AMT and the private activity bond issue so again 6251 this is used to compute your Alternative Minimum Tax most taxpayers again are not subject to this it really just comes down to what kind of unique items of income or expenses you might have that are added back or deducted when shooting your AMT so there are a number of transactions that could create this AMT exposure and one such adjustment is for private activity bond interest income so

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