In certain circumstances a taxpayer cannot use the worksheet to see if you should fill in form $6251$ located in form $1040$ instructions when determining whether they are subject to the alternative maximum tax for the individuals a form $6251$ itself must be completed to make this determination who must complete the form $656251$ Annette she itemized her deductions Lena she is a sole proprietor claiming a depreciation deduction for equipment she purchased for her business she is using the traditional straight line method of depreciation Sam he is claiming a net operating loss deduction or test she earned wages in addition to her Social Security income