Do You Need To Fill In Form 6251? Individuals use Form 6251 to figure the amount, if any, of theirAMT, and to figure any credit limitations. If you claimed or receivedany of the following items, fill in Form 6251. Accelerated depreciation. Income or (loss) from tax-shelter farm activities or passiveactivities. Net operating loss deduction. Income from incentive stock options. Tax-exempt interest from private activity bonds. Intangible drilling, circulation, research, experimental, ormining costs. Solna hotel roomsAmortization of pollution-control facilities ordepletion. Percentage-of-completion income from long-termcontracts. Interest paid on a home mortgage not used to buy,build, or substantially improve your home. Investment interest expense reported on Form4952. AMT adjustments from an estate, trust, electing largepartnership, or a cooperative. Section 1202 exclusion. After you fill in Form 6251, see Who Must File inthe form instructions to see if you need to attach it to your taxreturn. Child under age 14.Fill in Form 6251 for a child under age 14 if the child's adjustedgross income from Form 1040, line 34, exceeds the child's earnedincome by more than $5,100. Worksheet.Even if your return is not affected by any of the items listedabove, you may have to complete Form 6251. Fill in the Table14-1 worksheet to see if you should complete Form 6251. Earned income credit.If you have an earned income credit, you must reduce it by any AMT.