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:
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.