Form 8801, Credit for Prior Year Minimum Tax Instructions
This form contains 57 fields organized into 11 sections. Below is a complete list of every field, its type, and what information is expected.
| Field Name | Type | Description |
|---|---|---|
| Credit Carryforward | ||
| 26 Credit carryforward to 2024. Subtract line 25 from line 21. Keep a record of this amount because you may use it in future years 26 | Text |
Enter the credit carryforward amount to 2024 by subtracting line 25 from line 21. Keep a record of this amount for future use.
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| Current Year Tax Information | ||
| 23 23 Enter the amount from your 2023 Form 6251, line 9, or 2023 Form 1041, Schedule I, line 52 23 | Text |
Enter the amount from your 2023 Form 6251, line 9, or 2023 Form 1041, Schedule I, line 52.
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| Financial Information | ||
| 1 Combine lines 1 and 2e of your 2022 Form 6251. Estates and trusts, see instructions. 1 | Text |
Combine the amounts from lines 1 and 2e of your 2022 Form 6251. Estates and trusts should refer to the instructions for additional guidance.
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| 2 Enter adjustments and preferences treated as exclusion items (see instructions) 2 | Text |
Enter the adjustments and preferences that are treated as exclusion items. Refer to the instructions for details on what qualifies as exclusion items.
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| 3 | Text |
Enter the amount for line 3 as per the instructions provided in the form.
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| 4 Combine lines 1, 2, and 3. If zero or less, enter -0- here and on line 15 and go to Part II. If more than $776,100 and you were married filing separately for 2022, see instructions 4 | Text |
Combine the amounts from lines 1, 2, and 3. If the result is zero or less, enter -0- here and on line 15, then proceed to Part II. If the amount is more than $776,100 and you were married filing separately for 2022, refer to the instructions.
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| 5 | Text |
Enter the amount for line 5 as per the instructions provided in the form.
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| 6 Enter: $1,079,800 if married filing jointly or qualifying surviving spouse for 2022; $539,900 if single, head of household, or married filing separately for 2022. Estates and trusts, enter $88,300 6 | Text |
Enter the appropriate amount based on your filing status for 2022: $1,079,800 if married filing jointly or qualifying surviving spouse; $539,900 if single, head of household, or married filing separately; $88,300 for estates and trusts.
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| 7 Subtract line 6 from line 4. If zero or less, enter -0- here and on line 8 and go to line 9 7 | Text |
Subtract the amount on line 6 from the amount on line 4. If the result is zero or less, enter -0- here and on line 8, then proceed to line 9.
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| topmostSubform[0].Page1[0].f1_10[0 | Text |
Enter the amount for line 8 as per the instructions provided in the form.
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| 9 Subtract line 8 from line 5. If zero or less, enter -0--9 | Text |
Subtract the amount on line 8 from the amount on line 5. If the result is zero or less, enter -0-.
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| 10 | Text |
Enter the amount for line 10 as per the instructions provided in the form.
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| topmostSubform[0].Page1[0].f1_13[0 | Text |
Enter the amount for line 11 as per the instructions provided in the form.
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| 12 | Text |
Enter the amount for line 12 as per the instructions provided in the form.
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| 13 | Text |
Enter the amount from line 13 of the form.
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| 17 Enter the amount from line 15 17 | Text |
Enter the amount from line 15 of the form.
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| topmostSubform[0].Page3[0].f3_1[0 | Text |
This field is for entering specific financial information required for the form. Please refer to the instructions for the exact details needed.
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| topmostSubform[0].Page3[0].f3_2[0 | Text |
This field is for entering specific financial information required for the form. Please refer to the instructions for the exact details needed.
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| topmostSubform[0].Page3[0].f3_7[0 | Text |
This field is for entering specific financial information required for the form. Please refer to the instructions for the exact details needed.
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| topmostSubform[0].Page3[0].f3_8[0 | Text |
This field is for entering specific financial information required for the form. Please refer to the instructions for the exact details needed.
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| topmostSubform[0].Page3[0].f3_9[0 | Text |
This field is for entering specific financial information required for the form. Please refer to the instructions for the exact details needed.
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| 13b0 | Text |
This field is for entering specific financial information required for the form. Please refer to the instructions for the exact details needed.
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| 13b0 d47f | Text |
This field is for entering specific financial information required for the form. Please refer to the instructions for the exact details needed.
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| topmostSubform[0].Page3[0].f3_13[0 | Text |
This field is for entering specific financial information required for the form. Please refer to the instructions for the exact details needed.
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| topmostSubform[0].Page3[0].f3_14[0 | Text |
This field is for entering specific financial information required for the form. Please refer to the instructions for the exact details needed.
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| Minimum Tax Credit and Carryforward | ||
| 43 | Text |
Enter the financial information required for the calculation of minimum tax credit and carryforward to the next year.
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| topmostSubform[0].Page4[0].f4_2[0 | Text |
Enter the financial information required for the calculation of minimum tax credit and carryforward to the next year.
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| 45 | Text |
Enter the financial information required for the calculation of minimum tax credit and carryforward to the next year.
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| 46 46 Multiply line 45 by 15% (0.15) | Text |
Multiply the amount on line 45 by 15% (0.15) and enter the result here.
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| 47 | Text |
Enter the financial information required for the calculation of minimum tax credit and carryforward to the next year.
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| 48 | Text |
Enter the financial information required for the calculation of minimum tax credit and carryforward to the next year.
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| topmostSubform[0].Page4[0].f4_7[0 | Text |
Enter the financial information required for the calculation of minimum tax credit and carryforward to the next year.
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| Add lines 32, 47, and 48 50 50 | Text |
Add the amounts on lines 32, 47, and 48 and enter the total here.
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| 51 | Text |
Enter the financial information required for the calculation of minimum tax credit and carryforward to the next year.
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| topmostSubform[0].Page4[0].f4_10[0 | Text |
Enter the financial information required for the calculation of minimum tax credit and carryforward to the next year.
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| Add lines 33, 46, 49, and 52. 53 53 | Text |
Add the amounts on lines 33, 46, 49, and 52 and enter the total here.
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| Net Minimum Tax on Exclusion Items | ||
| topmostSubform[0].Page3[0].f3_15[0 | Text |
Enter the financial information required for the calculation of net minimum tax on exclusion items.
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| topmostSubform[0].Page3[0].f3_16[0 | Text |
Enter the financial information required for the calculation of net minimum tax on exclusion items.
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| Personal Information | ||
| Name(s) shown on return | Text |
Enter the name(s) exactly as shown on your tax return (Form 1040, 1040-SR, 1040-NR, or 1041).
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| Identifying number | Text |
Enter your identifying number, such as your Social Security Number (SSN) or Employer Identification Number (EIN). This number should be up to 11 characters long.
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| Previous Year Tax Information | ||
| 14 Enter the amount from your 2022 Form 6251, line 10, or 2022 Form 1041, Schedule I, line 53 14 | Text |
Enter the amount from your 2022 Form 6251, line 10, or 2022 Form 1041, Schedule I, line 53.
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| 16 Enter the amount from your 2022 Form 6251, line 11, or 2022 Form 1041, Schedule I, line 54 16 | Text |
Enter the amount from your 2022 Form 6251, line 11, or 2022 Form 1041, Schedule I, line 54.
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| 19 2022 credit carryforward. Enter the amount from your 2022 Form 8801, line 26 19 | Text |
Enter the 2022 credit carryforward amount from your 2022 Form 8801, line 26.
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| Tax Calculation | ||
| 15 Net minimum tax on exclusion items. Subtract line 14 from line 13. If zero or less, enter -0--15 | Text |
Calculate the net minimum tax on exclusion items by subtracting line 14 from line 13. If the result is zero or less, enter -0-.
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| 18 Subtract line 17 from line 16. If less than zero, enter as a negative amount 18 | Text |
Subtract line 17 from line 16. If the result is less than zero, enter it as a negative amount.
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| 21 21 Combine lines 18 through 20. If zero or less, stop here and see the instructions. 21 | Text |
Combine lines 18 through 20. If the result is zero or less, stop here and see the instructions.
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| 25 25 Minimum tax credit. Enter the smaller of line 21 or line 24. Also enter this amount on your 2023 Schedule 3 (Form 1040), line 6b; or Form 1041, Schedule G, line 2c 25 | Text |
Enter the smaller of line 21 or line 24. Also enter this amount on your 2023 Schedule 3 (Form 1040), line 6b; or Form 1041, Schedule G, line 2c.
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| Tax Computation | ||
| 29 29 | Text |
Enter the amount for line 29 as calculated in the form instructions.
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| Add lines 28 and 29, and enter the smaller of that result or the amount from line 10 of your 2022 Schedule D Tax Worksheet 30 30 30 | Text |
Add lines 28 and 29, and enter the smaller of that result or the amount from line 10 of your 2022 Schedule D Tax Worksheet.
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| 31 | Text |
Enter the amount for line 31 as calculated in the form instructions.
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| 6ea5 | Text |
Enter the amount for line 31 as calculated in the form instructions.
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| Subtract line 35 from line 34. If zero or less, enter -0--36 | Text |
Subtract line 35 from line 34. If the result is zero or less, enter -0-.
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| 55 55 Enter the smaller of line 53 or line 54 here and on line 11. If you filed Form 2555 for 2022, don't enter this amount on line 11. Instead, enter it on line 4 of the Foreign Earned Income Tax Worksheet in the instructions for line 11 55 | Text |
Enter the smaller amount from either line 53 or line 54. If you filed Form 2555 for 2022, do not enter this amount on line 11. Instead, enter it on line 4 of the Foreign Earned Income Tax Worksheet as instructed for line 11.
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| Tax Computation Using Maximum Capital Gains Rates | ||
| 26% (0.26). Otherwise, multiply line 27 by 28% (0.28) and subtract $4,122 ($2,061 if married filing 54 | Text |
If applicable, multiply the amount on line 27 by 26% (0.26). Otherwise, multiply the amount on line 27 by 28% (0.28) and subtract $4,122 ($2,061 if married filing separately). Enter the result here.
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| Uncategorized | ||
| topmostSubform[0].Page2[0].f2_5[0 | Text |
This field appears to be unnamed. Please refer to the form instructions for the correct value to enter.
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| topmostSubform[0].Page2[0].f2_7[0 | Text |
This field appears to be unnamed. Please refer to the form instructions for the correct value to enter.
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| topmostSubform[0].Page2[0].f2_9[0 | Text |
This field appears to be unnamed. Please refer to the form instructions for the correct value to enter.
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