What are the 2025/2026 AMT exemptions and phase-out thresholds?

The statutory exemption is $85,700 for Single filers (phase-out starts at $609,350) and $133,300 for Married Filing Jointly (phase-out starts at $1,218,700), phasing out at 25 cents per dollar.

What triggers AMT liability?

Common triggers include exercising Incentive Stock Options (ISOs), high state/local tax deductions previously disallowed under regular tax, and private activity bond interest.

أمريكامحدث لعام 2026الضرائب

US Alternative Minimum Tax (AMT) Calculator 2026

Estimate your Alternative Minimum Tax (AMT) liability under IRS Form 6251, AMT exemption phase-outs, and tentative minimum tax at 26% and 28% rates.

الضرائب والرسوم ضريبة الدخل والشرائح المالية والاستثمار

النتيجة النهائية

Additional Alternative Minimum Tax (AMT) Owed

2,952$

بيانات ومدخلات الحساب

Filing Status

Regular Taxable Income

خيارات سريعة:

AMT Preference Items (ISO Spread, Tax-Exempt Interest, etc.)

خيارات سريعة:

Calculated Regular Federal Income Tax

خيارات سريعة:

Additional Alternative Minimum Tax (AMT) Owed

2,952$

Tentative Minimum Tax (TMT)

60,952 ‎$‎

Total Combined Federal Tax

60,952 ‎$‎

Alternative Minimum Taxable Income (AMTI)

320,000 ‎$‎

Allowed AMT Exemption After Phaseout

85,700 ‎$‎

Net AMT Taxable Base

234,300 ‎$‎

AMT applies when Tentative Minimum Tax exceeds regular federal income tax. The 2025/2026 exemption is $85,700 for Single and $133,300 for Married Filing Jointly.

هذه الحاسبة هي أداة رياضية ونموذج تقديري لأغراض التخطيط والتوعية والاسترشاد. النتائج الظاهرة تعتمد على مدخلاتك والمعادلات العامة ولا تُعد استشارة مالية أو استثمارية أو ضريبية ملزمة. يُرجى دائماً مراجعة المختصين قبل اتخاذ أي قرارات مالية.

المرجع النظامي / القانوني: Internal Revenue Code (26 U.S.C. § 55 - Alternative Minimum Tax Imposed & Form 6251)تاريخ التحقق والتحديث: 2026-09-04

آلية ومعادلة الحساب القانونية

AMTI = Regular Taxable Income + Preference Items. AMT Base = AMTI - Phase-out Adjusted Exemption. Tentative Minimum Tax = AMT Base * 26%/28%. AMT Due = max(0, Tentative Minimum Tax - Regular Tax).

الأسئلة الشائعة

The AMT is a parallel federal tax system designed to ensure high-income taxpayers who benefit from specific regular tax deductions pay at least a minimum threshold of federal tax.

حاسبات ذات صلة

أدوات وحاسبات إضافية موصى بها بناءً على ما تقوم بحسابه الآن

عرض كل الحاسبات

أمريكا

US Alternative Minimum Tax (AMT) Calculator 2026

بيانات ومدخلات الحساب

آلية ومعادلة الحساب القانونية

الأسئلة الشائعة

حاسبات ذات صلة

US Foreign Earned Income Exclusion Calculator (FEIE Form 2555) 2026

US Gift Tax Annual & Lifetime Exclusion Calculator (Form 709) 2026

US Form W-4 Paycheck Federal Tax Withholding Calculator 2026

US Quarterly Estimated Tax & Safe Harbor Calculator (Form 1040-ES) 2026

US ACA Health Insurance Marketplace Subsidy Calculator (Form 8962) 2026

US Taxable Social Security Benefits Calculator (Provisional Income) 2026

California State Income Tax (CA FTB) Marginal Bracket Calculator

New Jersey State Income Tax Calculator (NJ-1040) 2026