jjr2bcpa wrote: I am using Becker to study and there are several mnemonics that are listed for the individual ATM. For example, FACCE stands for Foreign Tax Credit, Adoption, Child Tax, Credit for Retirement, and Earned Income. Can you tell me how these credits are used on form 6251? I do not see any other credits listed except the foreign tax credit. Thanks

my understanding is that those credits are used when calculating your regular tax liab on form 1040. you then subtract the regular tax liab and foreign income tax credit from the tentative minimum tax to get AMT

let me know if this helps