Form 6251,Alternative Minimum Tax,must be filed in any of the following situations except:
A)The taxpayer has general business tax credits that are limited by the tentative minimum tax.
B)The AMT base exceeds the exemption amounts and an individual has AMT adjustments or tax preference items.
C)The tentative minimum tax exceeds the regular tax.
D)The earned income tax credit exceeds the tentative minimum tax.

Question

Quizplus · Accepted Answer

Form 6251 must be filed if the taxpayer meets either of the following conditions:
1. The AMT base exceeds the exemption amounts and an individual has AMT adjustments or tax preference items.
2. The tentative minimum tax exceeds the regular tax. 
Option A is incorrect as it describes a situation where Form 6251 must be filed. Option D is incorrect as the earned income tax credit cannot exceed the tentative minimum tax as the earned income tax credit is a credit against regular tax only.

Form 6251,Alternative Minimum Tax,must Be Filed in Any of the Following