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Form 6251 is the alternative minimum tax for individuals form. As with all federal tax form lines asking to combine the entries on various lines, a number in parentheses is a negative number and is subtracted from positive numbers. If all you have is negative numbers, then those entries are added together. Their total then is entered within parentheses, because the total of all negative numbers is a negative number. Several lines on the 2008 Form 6251 are required by the instructions to be entered as negative numbers. That's why parentheses are included in the form on lines 6, 7, 8, 25, and 28.

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Q: Do you subtract off a value in parentheses on a tax form if it says combine that line with another It isn't clear what combine means on Form 6251?
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Related questions

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