The Line 27 exclusion items from Form 6251 are listed here from the 2019 Form 6251 Instructions, page 14.
If you are filing Form 1040-NR, enter on Form 6251, line 27,
- the amount from line 5 of the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Form 1040-NR, line 42, or
- the amount from line 21 of the Schedule D Tax Worksheet in the Instructions for Schedule D (Form 1040 or 1040-SR), whichever applies (as figured for the regular tax).
- If you didn’t complete either worksheet for the regular tax, enter the amount from Form 1040-NR, line 41;
- if zero or less, enter -0-.
- Form 2555:
- If you are filing Form 2555, the amount you enter on line 27 will take into account your regular tax capital gain excess, if any. Don’t refigure it using the amount of your AMT capital gain excess.
- If you are filing Form 2555 and you didn’t complete either the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet for the regular tax, enter the amount from Form 6251, line 20.
