WHO HAS A LIABILITY FOR THE FEDERAL ALTERNATIVE MINIMUM TAX?
You have a federal alternative minimum tax liability if you are required to pay the federal alternative minimum tax. Only those individuals who are required to pay the federal alternative minimum tax for taxable years beginning in 1993 or thereafter are subject to the Connecticut alternative minimum tax and must file Form CT-6251. If you have questions about the federal alternative minimum tax, please call the Internal Revenue Service at 1-800-829-1040. NOTE: Certain individuals may be required to file federal Form 6251, Alternative Minimum Tax – Individuals, even though they do not have to pay the federal alternative minimum tax. These individuals are not subject to the Connecticut alternative minimum tax and are not required to file Form CT-6251. HOW IS THE CONNECTICUT ALTERNATIVE MINIMUM TAX COMPUTED? Using Form CT-6251, compute the tax in the following manner: STEP 1: Calculate your adjusted federal alternative minimum taxable income by making certain Connecticut modifications to y
