Reply To: When filing 1045 (carryback NOL), is a 6251 (AMT) required to be attached?

Home Fairmark Forum Other Tax Topics When filing 1045 (carryback NOL), is a 6251 (AMT) required to be attached? Reply To: When filing 1045 (carryback NOL), is a 6251 (AMT) required to be attached?

#7461
Kaye Thomas
Moderator

That sounds right to me. If you didn’t have to file Form 6251 in the carryback years, and the carryback can’t possibly trigger AMT, then you don’t have to attach these forms. In theory, AMTNOL can apply to individuals as well as corporations, though I’ve never seen this in practice and it sounds like you don’t have to worry about it.