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Worksheet To See if You Should Fill in Form 6251—Line 45 Keep for Your Records Form 1040—Lines 45 Through 50 a dependent on someone else’s 2009 tax • Took a full-time, on-farm training on-the-job training course, correspondence return, or (c) was a student (defined next). course given by a school or a state, county, school, or school offering courses only or local government agency. through the Internet. You were a student if during any part of A school includes a technical, trade, or For more details, use TeleTax topic 610 5 calendar months of 2009 you: mechanical school. It does not include an (see page 94) or see Form 8880. • Were enrolled as a full-time student at a school, or Before you begin:  Be sure you have read the Exception on page 40 to see if you must fill in Form 6251 instead of using this worksheet.  If you are claiming the foreign tax credit (see the instructions for Form 1040, line 47, on page 40), enter that credit on line 47. 1. Are you filing Schedule A? Enter the amount from Form 1040, line 38. No. } . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. Enter the amount from Form 1040, line 41. Yes. 2. Enter any amount from Form 8914, line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. If filing Schedule L, enter the total of lines 6 and 20 from Schedule L. Otherwise, enter -0- . . 3. 4. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Subtract line 4 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. If filing Schedule A, enter the smaller of the amount on Schedule A, line 4, or 2.5% (.025) of the amount on Form 1040, line 38 (but not less than zero). Otherwise, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 7. If filing Schedule A, enter the total of the amounts from Schedule A, lines 5, 6, 8, and 27. Otherwise, enter -0- . . 7. 8. Add lines 5 through 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 9. Enter any tax refund from Form 1040, lines 10 and 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 10. Subtract line 9 from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. 11. Enter the amount shown below for your filing status. • Single or head of household—$46,700 • Married filing jointly or Qualifying widow(er)—$70,950 } . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. • Married filing separately—$35,475 12. Is the amount on line 10 more than the amount on line 11? You do not need to fill in Form 6251. No. STOP 12. Yes. Subtract line 11 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. Enter the amount shown below for your filing status. • Single or head of household—$112,500 • Married filing jointly or qualifying widow(er)—$150,000 } . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. • Married filing separately—$75,000 14. Is the amount on line 10 more than the amount on line 13? No. Skip lines 14 and 15; enter on line 16 the amount from line 12, and go to line 17. 14. Yes. Subtract line 13 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. Multiply line 14 by 25% (.25) and enter the smaller of the result or line 11 above . . . . . . . . . . . . . . . . . . . . . . 15. 16. Add lines 12 and 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. 17. Is the amount on line 16 more than $175,000 ($87,500 if married filing separately)? Fill in Form 6251 to see if you owe the alternative minimum tax. Yes. STOP 17. No. Multiply line 16 by 26% (.26) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. Enter the amount from Form 1040, line 44, minus the total of any tax from Form 4972 and any amount on Form 1040, line 47. If you used Schedule J to figure your tax, the amount for Form 1040, line 44, must be refigured without using Schedule J . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. Next. Is the amount on line 17 more than the amount on line 18? Yes. Fill in Form 6251 to see if you owe the alternative minimum tax. No. You do not owe alternative minimum tax and do not need to fill in Form 6251. Leave line 45 blank. - 41 - Need more information or forms? See page 96.