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JFM2
Level 3

1040x Line 6 - Columns A and C - Question re: AMT

I am amending my 2016 return using Form 1040-X. My problem is specifically on Line 6 of 1040-X, "Tax."

 

It is clear from the instructions for 1040-X that Line 6, Column C should include Alternative Minimum Tax. The 1040-X instructions say:

 

"Once you have figured the 2016 tax on the line 5 amount, add to it any additional taxes from Form 4972, Tax on Lump-Sum Distributions; Form 8814, Parents' Election To Report Child's Interest and Dividends; and any recapture of education credits. Also include any alternative minimum tax from Form 6251, Alternative Minimum Tax—Individuals; or the Alternative Minimum Tax Worksheet in the 2016 Form 1040A instructions."

 

My question relates to Line 6, Column A. Should I enter the figure from line 44 of my original 1040 filing, which does not include AMT, or should I enter the figure from line 47 of my original 1040 filing, which does include AMT?

7 Replies
Critter-3
Level 15

1040x Line 6 - Columns A and C - Question re: AMT

1040X column A  line 6  =  2016 form 1040 line 44

1040X column A line 9  =   2016 form 1040 line 46

1040X column A line 10 =  2016 form 1040 line 45

 

 

JFM2
Level 3

1040x Line 6 - Columns A and C - Question re: AMT

Thanks for the reply @Critter-3 

 

To be clear I owed AMT on my original 1040 and I will owe it again now on my amendment.

 

My concern is that if I make 1040X column A  line 6  =  2016 form 1040 line 44, then column A and column C line 6 will differ because col A does not include AMT but col C does include AMT. I intend to include AMT in line 6 col C because of the passage from the 1040X instructions that I quoted above. Is this right in your opinion?

JFM2
Level 3

1040x Line 6 - Columns A and C - Question re: AMT

Actually, @Critter-3 , i think your suggestion might not be right. I say that because the instructions for 1040X explicitly say the following:

 

"1040X Line 9 ... IF you are amending tax year 2016, THEN the corresponding line on Form 1040 is: 61."

and

"1040X Line 10... IF you are amending tax year 2016, THEN the corresponding line on Form 1040 is: 57 - 60 and 62."

 

This seems to contradict what you wrote regarding these lines of the 1040X, but perhaps I am missing something.

 

Thanks again for the discussion!

Critter-3
Level 15

1040x Line 6 - Columns A and C - Question re: AMT

correction ... you have it correct ... I was not reading the 2016 form ... sorry. 

JFM2
Level 3

1040x Line 6 - Columns A and C - Question re: AMT

deleting this comment as it was outdated by the time i posted

JFM2
Level 3

1040x Line 6 - Columns A and C - Question re: AMT

Ah thanks very much @Critter-3  - I appreciate it!

 

So going back to my original question .... should I include the AMT (line 45 of 2016 1040) in line 6 of the 1040X, in BOTH col A and col C? The instructions make it clear I should include in col C; it's really col A that's confusing me.

JFM2
Level 3

1040x Line 6 - Columns A and C - Question re: AMT

Here's my best guess at this point.  Is this right, experts? @Critter-3@MaryK1101 ?

 

For 1040X Line 6 column A, I'll copy the figure from Line 47 of 2016 1040, which is the sum of Lines 44 (Tax), 45 (AMT), and 46 (Excess advance premium tax credit payment). This seems most consistent with the 1040X instructions quoted above, which I will also follow in filling in 1040X Line 6 column C.

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