In certain circumstances, a taxpayer cannot use the Worksheet to See if You Should Fill in Form $6251,$ located in the Form $1040$ instructions, when determining whether they are subject to the alternative minimum tax $($AMT$).$ For these individuals, a Form $6251$ itself must be competed to make this determination.

Who must complete the Form $6251?$

Annette. She itemizes her deductions.

Lena. She is a sole proprietor claiming a depreciation deduction for equipment she purchased for use in her business. She is using the traditional, straight$-$line method of depreciation.

Sam. He is claiming a net operating loss deduction.

Tess. She earned wages in addition to her social security income