This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
Use Form 8801 if you are an individual, estate, or trust to figure the minimum tax credit, if any, for alternative minimum
tax (AMT) you incurred
in prior tax years and to figure any minimum tax credit carryforward.
Complete Form 8801 if you are an individual, estate, or trust that for 2005 had:
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An AMT liability and adjustments or preferences other than exclusion items,
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A minimum tax credit carryforward to 2006, or
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An unallowed nonconventional source fuel credit or qualified electric vehicle credit (see the instructions for line 20).
File Form 8801 only if line 21 is more than zero.
