United States · Federal income tax · AMT
Alternative minimum tax exemption 2027.
The exemption, the point where the 28 percent rate starts and where the exemption phases out.
Short answer: The 2027 alternative minimum tax exemption is $144,700 for joint returns and surviving spouses, $93,000 for unmarried filers and $72,350 for married filing separately. It starts to phase out at $1,031,900 (joint) or $515,950 (unmarried).
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The 2027 AMT numbers
The alternative minimum tax runs a second calculation with its own exemption, and you pay the higher of that and regular tax. Rev. Proc. 2026-35 section 3.11 sets the 2027 amounts, all higher than for 2026. The return most people file in the first months of 2027 is for tax year 2026 and uses the 2026 numbers, so for that return use the AMT exemption 2026 page.
| Item | Joint, surviving spouse | Unmarried | Married filing separately |
|---|---|---|---|
| Exemption 2027 | $144,700 | $93,000 | $72,350 |
| Exemption 2026 | $140,200 | $90,100 | $70,100 |
| Phase-out starts 2027 | $1,031,900 | $515,950 | $515,950 |
| Phase-out starts 2026 | $1,000,000 | $500,000 | $500,000 |
| Exemption fully gone 2027 | $1,321,300 | $701,950 | $660,650 |
| 28% rate applies above, 2027 | $252,500 | $252,500 | $126,250 |
| 28% rate applies above, 2026 | $244,500 | $244,500 | $122,250 |
Estates and trusts have an exemption of $32,500 that phases out between $108,200 and $173,200. For a child subject to the kiddie tax, the exemption cannot exceed earned income plus $10,050.
How the phase-out and the two rates work
Above the phase-out start the exemption shrinks by 50 cents for every dollar of AMT income; the Rev. Proc. numbers show it: for unmarried filers the exemption is gone $186,000 above the start, which is exactly twice the $93,000 exemption. Taxable excess (AMT income less the remaining exemption) is taxed at 26 percent up to $252,500 and at 28 percent above ($126,250 for married filing separately).
What changed from 2026
The joint exemption rose $4,500 to $144,700 and the unmarried exemption $2,900 to $93,000. The 28 percent threshold rose from $244,500 to $252,500, and the phase-out starts rose by $31,900 (joint) and $15,950 (unmarried).
Worked examples (2027)
A married couple filing jointly with $300,000 of AMT income is below the $1,031,900 phase-out start, so it keeps the $144,700 exemption. Taxable excess is $155,300 and the tentative minimum tax is 26 percent of that, $40,378.00. A single filer with $600,000 of AMT income is $84,050 over the phase-out start, so $42,025 of the exemption is lost and $50,975 remains. Taxable excess is $549,025: 26 percent of $252,500 plus 28 percent of $296,525 gives $148,677.00.
Common mix-ups
- The exemption is not subtracted from regular taxable income. It comes off alternative minimum taxable income, which starts from taxable income and adds back items such as state and local taxes and incentive stock option spreads.
- The tentative minimum tax is not the AMT you owe. AMT is the amount by which the tentative minimum tax exceeds your regular tax.
- The exemption does not disappear at once. It phases out gradually between the start and the full-phase-out income.
- These are not the numbers for your spring 2027 return. Tax year 2027 figures apply to the return filed in 2028. The 2026 page covers the 2027 filing season.
Method
The calculator takes the exemption for the filing status, reduces it by 50 percent of AMT income above the phase-out start (never below zero), subtracts what is left from AMT income to get the taxable excess, and applies 26 percent up to the 28 percent threshold and 28 percent above. If you enter your regular tax it shows the AMT owed as the excess of the tentative minimum tax over it. The 50 percent phase-out rate is implied by the Rev. Proc. thresholds: each full-phase-out income minus its start equals twice the exemption for every filing status.
What this does not cover
- Building AMT income itself, which needs the Form 6251 adjustments and preferences.
- The lower rates on long-term capital gains and qualified dividends inside the AMT calculation.
- The AMT foreign tax credit and the minimum tax credit carryforward.
- Estates, trusts and corporations.
Figures read from the sources below on November 9, 2026. Last updated November 9, 2026.
Sources
- IRS Rev. Proc. 2026-35 (tax year 2027 inflation adjustments), section 3.11 and section 3.12 (retrieved November 9, 2026)
- IRS news release IR-2026-133, November 5, 2026 (retrieved November 9, 2026)
- IRS Rev. Proc. 2025-32 (tax year 2026 figures used for the comparison column) (retrieved November 9, 2026)
Frequently asked questions
What is the AMT exemption for 2027?
$144,700 for joint returns and surviving spouses, $93,000 for unmarried individuals, $72,350 for married filing separately and $32,500 for estates and trusts.
When does the 2027 AMT exemption phase out?
It starts at $1,031,900 for joint returns and $515,950 for unmarried filers and married filing separately, and is gone at $1,321,300 (joint), $701,950 (unmarried) and $660,650 (separate).
Where does the 28 percent AMT rate start in 2027?
Above $252,500 of taxable excess, or $126,250 for married filing separately. Below that the AMT rate is 26 percent.
How much did the AMT exemption rise from 2026?
The joint exemption rose $4,500, from $140,200, and the unmarried exemption rose $2,900, from $90,100.
How much tentative minimum tax on $300,000 for a married couple?
$40,378.00, because the full $144,700 exemption applies and taxable excess is $155,300 at 26 percent.
Is the AMT calculated on this page my final AMT?
No. It is the tentative minimum tax. You owe AMT only to the extent it exceeds your regular tax, and building AMT income needs Form 6251.
Where do the AMT numbers come from?
IRS Revenue Procedure 2026-35, section 3.11, announced in news release IR-2026-133 on November 5, 2026.
Not legal or tax advice
These are the IRS figures for tax year 2027 in an unofficial guide that no tax agency runs. A result here is an estimate from the numbers on this page, not a return. Nothing you type is transmitted anywhere. Confirm with IRS forms and instructions or a tax professional before you file.