U.S. · 2026 tax year
AMT exemption 2026 calculator.
Find your 2026 alternative minimum tax exemption after the phase-out, and an estimate of the tentative minimum tax.
The 2026 AMT exemption is $90,100 for unmarried filers, $140,200 for joint filers and $70,100 for married filing separately. It shrinks by 50 cents for every dollar of AMT income over $500,000 ($1,000,000 joint).
Your numbers
Result
How this is calculated
Your exemption starts at the full amount for your status. If AMTI is above the phase-out threshold, it falls by 50% of the excess (26 U.S.C. 55(d)(4), as changed by P.L. 119-21 from 25%). Amount taxed = AMTI minus exemption. The tentative minimum tax is 26% of that amount up to $244,500 ($122,250 if married filing separately) and 28% above. AMT is the amount by which the tentative minimum tax exceeds your regular tax.
The exemption is completely gone at $680,200 of AMTI for unmarried filers, $1,280,400 for joint filers and $640,200 for married filing separately (Rev. Proc. 2025-32 section 4.10).
Worked example
Single, AMTI $600,000. $100,000 over $500,000 × 50% = $50,000 off the exemption, leaving $40,100. Amount taxed $559,900; tentative minimum tax $151,882. With $100,000 of regular tax, AMT owed is $51,882.
Joint, AMTI $1,200,000. $200,000 over $1,000,000 × 50% = $100,000 off $140,200, leaving $40,200.
Limits of this estimate
It does not add back preference items, run Form 6251 Part III for capital gains and qualified dividends, or apply the extra rules for a child subject to the kiddie tax. It is a way to see what the exemption is worth, not a replacement for Form 6251.
Sources
Primary sources opened and checked on October 26, 2026. Figures are for tax year 2026 unless a source says otherwise.
Common mix-ups
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Often assumedThe AMT exemption is one flat amount that every taxpayer in my filing status gets.
What the source saysUnder 26 U.S.C. 55(d) the exemption is reduced by 50 percent of the amount by which AMTI exceeds the threshold (for 2026, $500,000 unmarried or $1,000,000 joint), and it is gone entirely at $680,200 or $1,280,400. [1]
Checked against these sources on .
Frequently asked questions
What is the AMT exemption amount for 2026?
$140,200 for joint returns and surviving spouses, $90,100 for unmarried individuals, $70,100 for married filing separately and $31,400 for estates and trusts (Rev. Proc. 2025-32 section 4.10).
When does the AMT exemption start to phase out?
At $1,000,000 of AMTI for joint returns and $500,000 for unmarried filers and married filing separately.
How fast does the exemption phase out?
By 50 cents for each dollar over the threshold. The 2025 law doubled it from 25 cents for tax years beginning after 2025.
What are the AMT rates?
26% on the first $244,500 of the amount taxed ($122,250 if married filing separately) and 28% above that for 2026.
Do I need to file Form 6251?
Generally if your AMTI is over the exemption, or you have certain adjustments and credits. The Form 6251 instructions list the cases.
Not tax advice
This page is general information, not tax, legal or financial advice. Tax rules change and your facts may differ. Confirm anything that matters with the IRS, a CPA or an enrolled agent before you act. Everything runs in your browser; nothing you enter is sent anywhere.