Iowa Alternative Minimum Tax
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Enter the amount from line 36 of the IA 6251 pdf (Iowa Alternative Minimum Tax Computation).
The Iowa alternative minimum tax is imposed, for the most part, on the same tax preference items and adjustments on which federal alternative minimum tax is imposed. However, you may be subject to Iowa alternative minimum tax even if you have no liability for federal alternative minimum tax. All taxpayers with Iowa alternative minimum tax are to include a copy of the IA 6251 with their IA 1040.
If you had tax preference items and adjustments in 2016, see form IA 6251 for further information.
Nonresidents and Part-Year Residents:
If you have Iowa-source tax preferences or adjustments, you may be subject to Iowa alternative minimum tax. See form IA 6251.
Married Separate Filers (including status 4):
Each spouse that had tax preference items and adjustments must complete their own IA 6251.