* * * * * Of course it's a catch-22, it's the 1040! Well, tis' the season, when the IRS (Internal Revenue Service) [1] crawls out of its hole and charges a ton of money regardless the state of its shadow. So I'm all set to fill out the 1040-EZ [2] when Bunny holds up a 1099-DIV I received because of some stock I own. “I think you should fill out the normal 1040 [3],” she said. “You don't want to get into trouble for not reporting $26.35 of income.” “I see you learned how to hyperlink your speech,” I said. “Ha ha.” “Sigh. I suppose you are right.” So I'm reading the instructions when I see the following: > Use Form 6251 to figure the amount, if any, of your alternative minimum tax > (ATM). Also see the Instructions for Form 6251 to see if you must file the > form. > “1040 Instructions [4]” Okay, I think, let me check the Form 6251 instructions to see if I need to bother filling this out … > Who Must File > > Attach Form 6251 to your return if any of the following statements is true. > > 1. Form 6251, line 31, is greater than line 34. > 2. … > “Instructions for Form 6251 [5]” Let me get this straight … I have to fill out Form 6251 before I can know if need to fill out Form 6251 … I always did find it amusing to fill out the full 1040 [6] (but I'm outside the Alternative Minimum Tax income range [7]—that is, if Wikipedia is to be trusted). It also turns out that the extra $26.35 of extra income did not bump my income to the following line in the 2012 Tax Table, although if it did, I would have owed an additional $14. Woot‽ [1] http://www.irs.gov/ [2] http://www.irs.gov/file_source/pub/irs-pdf/f1040ez.pdf [3] http://www.irs.gov/file_source/pub/irs- [4] http://www.irs.gov/file_source/pub/irs-pdf/i1040.pdf [5] http://www.irs.gov/pub/irs-pdf/i6251.pdf [6] https://www.amazon.com/exec/obidos/ASIN/1451626657/conmanlaborat-20 [7] http://en.wikipedia.org/wiki/Alternative_Minimum_Tax#Avoiding_AMT Email Sean Conner at sean@conman.org .