In certain circumstance, a taxpayer cannot use the worksheet to see if you souuld fillin Form 6251, located in the Form 1040 instructions, in order to determine whether they are subject to the alternative minimum tax (AMT). These taxpayers must instead fill in Form 6251 it self to make the determination.

which of the following taxpayers must use Form 6251?

Taxpayers who:

o Itemize their deductions

o claim straight-line depreciation

o claim a net operating loss deduction

o earned wage in excess of the social security tax cap.