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.

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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.

Taxes & Duties Income Tax & Brackets Finance & Investment

Calculated Result

Additional Alternative Minimum Tax (AMT) Owed

$2,952

Calculator Inputs

Filing Status

Regular Taxable Income

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

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Calculated Regular Federal Income Tax

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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.

This calculator is a mathematical model for general financial estimation, planning, and educational guidance. Results depend on your inputs and standard formulas, and do not constitute binding financial, tax, or investment advice. Always consult a qualified professional before making financial decisions.

Official Statute: Internal Revenue Code (26 U.S.C. § 55 - Alternative Minimum Tax Imposed & Form 6251)Last Verified: 2026-09-04

Calculation Methodology

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).

Frequently Asked Questions

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.

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US Alternative Minimum Tax (AMT) Calculator 2026

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Calculation Methodology

Frequently Asked Questions

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