Instructions for Form 8801
Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts
Department of the Treasury
Internal Revenue Service
Section references are to the Internal Revenue Code unless
For the latest information about developments related to Form
8801 and its instructions, such as legislation enacted after they
were published, go to IRS.gov/Form8801.
Purpose of Form
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 credit
carryforward to 2021.
Who Should File
Complete Form 8801 if you are an individual, estate, or trust that
for 2019 had:
• An AMT liability and adjustments or preferences other than
• A credit carryforward to 2020 (on 2019 Form 8801, line 26), or
• An unallowed qualified electric vehicle credit (see the
instructions for line 20).
File Form 8801 only if line 21 is more than zero.
The AMT is a separate tax that is imposed in addition to your
regular tax. It is caused by two types of adjustments and
preferences—deferral items and exclusion items. Deferral items
(for example, depreciation) generally don't cause a permanent
difference in taxable income over time. Exclusion items (for
example, the standard deduction), on the other hand, do cause
a permanent difference. The minimum tax credit is allowed only
for the AMT caused by deferral items.
Part I—Net Minimum Tax on
Line 1—Estates and Trusts
These line 1 instructions are for estates and trusts only. If you
are filing on behalf of an estate or trust, skip lines 1 through 3 of
Form 8801. To figure the amount to enter on line 4 of Form 8801,
complete Parts I and II of another 2019 Form 1041, Schedule I,
as a worksheet. After completing lines 1 and 6 of Schedule I,
complete the rest of Part I of Schedule I by taking into account
only exclusion items (the amounts in