Form 6251 Individuals use Form 6251 to figure their AMT. They also use the form to figure certain credit limitations. Figuring AMT. Use the worksheet in Table 14-1 to see if you should fill in Form 6251 to figure the amount, if any, of your AMT. Exception. Fill in Form 6251 instead of using the worksheet if you claimed or received any of the following items. Accelerated depreciation. Income or (loss) from tax-shelter farm activities or passive activities. Net operating loss deduction. Stock by exercising an incentive stock option and you did not dispose of the stock in the same year. Tax-exempt interest from private activity bonds. Intangible drilling, circulation, research, experimental, or mining costs. Amortization of pollution-control facilities or depletion. Percentage-of-completion income from long-term contracts. Interest paid on a home mortgage not used to buy, build, or substantially improve your home. Investment interest expense reported on Form 4952. AMT adjustments from an estate, trust, electing large partnership, or a cooperative. Section 1202 exclusion. After you fill in Form 6251, see Who Must File in the form instructions to see if you need to attach it to your tax return. Child under age 14. Fill in Form 6251 for a child under age 14 if the child's adjusted gross income from Form 1040, line 34, exceeds the child's earned income by more than $5,350. Earned income credit. If you claim an earned income credit, you must reduce it by any AMT. Figuring credit limitations. Although you may not owe AMT, you generally must still figure your tentative minimum tax on Form 6251 to figure certain credits. Fill in Form 6251 if you claim any of the following credits. Any general business credit (see chapter 9). The qualified electric vehicle credit (see chapter 12 in Publication 535). The nonconventional source fuel credit (see section 29 of the Internal Revenue Code). The credit for prior year minimum tax (discussed later). After you fill in Form 6251, attach it to your tax return. Table 14–1