The information contained in Box 12 is used by the taxpayer/beneficiary to prepare Form 6251. F
Code A – Adjustment for Minimum Tax Purposes
Amounts entered on this line will automatically flow to Form 6251, Line 15.
Codes B-F
Amounts contained in Box 12, using codes of "B-F" are not separately entered on Form 6251, Line 15 since they are included in the amount entered under Line 12A.
Code B – AMT Adjustment Attributable to Qualified Dividends- Not reportable
Represents the taxpayer's proportion of total AMT adjustments that were reported by the estate or trust for qualified dividends.
Code C – AMT Adjustment Attributable to Short-Term Capital Gain- Not Reportable
Represents the taxpayer's proportion of total AMT adjustments that were reported by the estate or trust for short-term capital gains.
Code D – AMT Adjustment Attributable to Long-Term Capital Gain- Not Reportable
Represents the taxpayer's proportion of total AMT adjustments that were reported by the estate or trust for long-term capital gains.
Code E – AMT Adjustment Attributable to Unrecaptured Section 1250 Gain- Not Reportable
Represents the taxpayer's proportion of total AMT adjustments that were reported by the estate or trust for Section 1250 Gains.
Code F – AMT Adjustment Attributable to 28% Rate Gain
Represents the taxpayer's proportion of total AMT adjustments that were reported by the estate or trust for 28% Rate Gains.