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Do non-resident aliens receive this exemption amount when filing our AMT taxes on form 6251? I want to make sure because I read here:

https://www.hhcpa.com/blogs/income-tax-accountants-cpa/amt-risk-foreigners-selling-real-estate/

A ‘special’ rule applies to nonresident aliens that effectively denies the benefit of the individual exemption amount for AMT purposes. As a result, nonresidents may find themselves subject to both regular U.S. tax and AMT.

But I can't find anywhere else (including IRS website) anything about this "special rule".

I'm trying to figure out whether or not I should exercise some of my ISO stock options. If I do not receive this exemption as a non-resident alien I want to avoid doing so if I will not receive an exemption.

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That article talks about real estate, not stocks. In Form 6251 instructions, there is a section called Nonresident Aliens regarding disposition of US real property. I don't think it would apply to your wage and stock income.

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See the instructions for Form 6251 (Alternative Minimum Tax—Individuals), line 5:

Form 1040-NR. If you are filing Form 1040-NR, use the following chart to figure the amount to enter on line 5. However, if line 4 is more than the amount shown for your filing status in the middle column of the chart, use the Exemption Worksheet to figure the amount to enter on line 5.

Based on the chart there it looks like you are entitled to similar AMT exemptions as regular 1040 filers.

See user102008's answer regarding the special rules for US real property, but for ISOs it should be a pretty typical AMT calculation.

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