AMT Exemption 2026
Current year
For 2026, the AMT Exemption is $140,200 (Exemption, joint returns or surviving spouses), $90,100 (Exemption, unmarried individuals), $70,100 (Exemption, married individuals filing separate returns) and 2 more figures below.
| Item | Joint returns or surviving spouses | Unmarried individuals | Married individuals filing separate returns | Estates and trusts |
|---|---|---|---|---|
| Exemption | $140,200 | $90,100 | $70,100 | $31,400 |
| Exemption phaseout threshold | $1,000,000 | - | - | - |
A dash is a figure this site has not published for that row, not an amount of zero.
Effective 2026-01-01Source: Rev. Proc. 2025-32 (IRS)Verified 2026-08-29
Compared with 2025
| Item | 2025 | 2026 | Change |
|---|---|---|---|
| Exemption, joint returns or surviving spouses | $137,000 | $140,200 | +$3,200 (+2.3%) |
| Exemption, unmarried individuals | $88,100 | $90,100 | +$2,000 (+2.3%) |
| Exemption, married individuals filing separate returns | $68,500 | $70,100 | +$1,600 (+2.3%) |
| Exemption, estates and trusts | $30,700 | $31,400 | +$700 (+2.3%) |
| Exemption phaseout threshold, joint returns or surviving spouses | $1,252,700 | $1,000,000 | -$252,700 (-20.2%) |
Who it applies to
Taxpayers subject to the Alternative Minimum Tax for taxable years beginning in 2026
What changed this year, and why
For taxable years beginning in 2026, the IRS sets the amounts of the Alternative Minimum Tax (AMT) exemption and the income levels at which the exemption begins to phase out, under § 55(d).
Common questions
- What is the AMT exemption?
- It is the amount of alternative minimum tax (AMT) liability you may have before the AMT tax rate is applied. For 2026, the exemption is $140,200 for joint returns or surviving spouses, $90,100 for unmarried individuals, $70,100 for married individuals filing separate returns, and $31,400 for estates and trusts.
- Does the AMT exemption phase out at higher income levels?
- Yes. The exemption begins to phase out once your alternative minimum taxable income exceeds a threshold. For 2026, the phaseout threshold is $1,000,000 for joint returns or surviving spouses. The exemption is reduced as income rises above the threshold until it is fully phased out.
Every amount on this page is a published figure rather than yours. The AMT exemption phase-out headroom takes the number you enter and works it out against them, showing which published figure it used.
What the alternative minimum tax actually is
The alternative minimum tax (AMT) is an additional tax that runs alongside the regular income tax. It targets taxpayers who benefit from tax preferences - such as deductions or favorable income treatment - that would otherwise allow them to pay little or no regular tax despite having substantial economic income. The AMT recalculates tax liability using a broader definition of income and a flat rate structure, then requires payment of the higher amount. In effect, it establishes a floor on how much tax a taxpayer owes, preventing extensive use of tax benefits from eliminating tax liability entirely. If your AMT calculation exceeds your regular tax, you owe the difference.
The AMT is a separate tax that is imposed in addition to your regular tax. It applies to taxpayers who have certain types of income that receive favorable treatment or who qualify for certain deductions under the tax law. These tax benefits can significantly reduce the regular tax of some taxpayers with higher economic incomes. The AMT sets a limit on the amount these benefits can be used to reduce total tax.
Instructions for Form 6251 (2025), Alternative Minimum Tax - Individuals (IRS)
When you have to file Form 6251
Taxpayers must attach Form 6251 to their federal income tax return if any of several conditions are met. The most common trigger is when the tentative minimum tax calculated on line 7 of Form 6251 exceeds the regular tax amount on line 10, meaning the taxpayer actually owes AMT. Additional filing requirements apply if the taxpayer claims certain credits, including the general business credit (when specific line thresholds on Form 3800 are exceeded), the qualified electric vehicle credit, the personal-use portion of the alternative fuel vehicle refueling property credit, or the credit for prior year minimum tax. Form 6251 must also be filed if the total of certain AMT adjustment lines is negative and line 7 would still exceed line 10 without taking those adjustments into account. These rules ensure that the IRS can properly verify AMT calculations and credit limitations for taxpayers who may be subject to the alternative minimum tax system.
Who Must File Attach Form 6251 to your return if any of the following statements are true.
Instructions for Form 6251 (2025), Alternative Minimum Tax - Individuals (IRS)
How the exemption is taken away as income rises
The AMT exemption is gradually reduced as alternative minimum taxable income (AMTI) rises above a phaseout threshold. Once AMTI exceeds the threshold, the exemption shrinks for each additional dollar of income. If AMTI reaches the level shown in the exemption worksheet for the taxpayer's filing status, the exemption drops to zero entirely and the full alternative minimum taxable income is subject to tax. For 2026, the exemption for joint filers and surviving spouses is $140,200, and the exemption phaseout threshold for joint filers and surviving spouses is $1,000,000. This means that once a married couple's AMTI surpasses $1,000,000, their exemption begins to shrink and eventually disappears, subjecting more of their income to the AMT. The exemption worksheet in the instructions walks taxpayers through the calculation, subtracting the threshold from AMTI and applying a fractional reduction to the exemption.
Note: If Form 6251, line 4, is equal to or more than $978,750 if single or head of household, $1,800,700 if married filing jointly or qualifying surviving spouse, or $900,350 if married filing separately, your exemption is zero.
Instructions for Form 6251 (2025), Alternative Minimum Tax - Individuals (IRS)
The two AMT rates and where the second one starts
The alternative minimum tax uses two rates for noncorporate taxpayers. The first rate, 26%, applies to the lower portion of taxable excess - the amount on line 6 of Form 6251 after the exemption is subtracted from alternative minimum taxable income. For taxable excess above a threshold, the second rate, 28%, applies to the amount exceeding that threshold. The instructions provide a simplified calculation: multiply the entire line 6 by 28% and subtract a fixed dollar amount to arrive at the same result as applying both rates separately. The threshold at which the higher rate kicks in and the corresponding subtraction amount vary by filing status, with lower thresholds for married individuals filing separately. These two brackets ensure that the AMT imposes a progressively higher burden as the amount of taxable excess increases.
multiplying line 6 by 26% (0.26). Otherwise, figure the amount to enter on line 7 by multiplying line 6 by 28% (0.28) and subtracting $4,782 ($2,391 if married filing separately) from the result.
Instructions for Form 6251 (2025), Alternative Minimum Tax - Individuals (IRS)
How each figure was verified
Each number below was read from a stored copy of the document named beside it, and checked to occur word for word in the quoted sentence. The digest is of that stored text.
Rev. Proc. 2025-32 (IRS)
- Exemption, joint returns or surviving spouses
Joint Returns or Surviving Spouses $140,200
- Exemption, unmarried individuals
Unmarried Individuals (other than Surviving Spouses) $90,100
- Exemption, married individuals filing separate returns
Married Individuals Filing Separate Returns $70,100
- Exemption, estates and trusts
Estates and Trusts $31,400
- Exemption phaseout threshold, joint returns or surviving spouses
For taxable years beginning in 2026, the amounts used under § 55(d)(2) to determine the phaseout of the exemption amounts are: Filing status Threshold Phaseout Amount Complete Phaseout Amount Joint Returns or Surviving Spouses $1,000,000 $1,280,400
By year
Every published year
11 years on record, 2026 back to 2016. Each year links to its own page, its own document and its own verification date.
| Year | Exemption, joint returns or surviving spouses | Exemption, unmarried individuals | Exemption, married individuals filing separate returns | Exemption, estates and trusts | Exemption phaseout threshold, joint returns or surviving spouses |
|---|---|---|---|---|---|
| 2026 | $140,200 | $90,100 | $70,100 | $31,400 | $1,000,000 |
| 2025 | $137,000 | $88,100 | $68,500 | $30,700 | $1,252,700 |
| 2024 | $133,300 | $85,700 | $66,650 | $29,900 | $1,218,700 |
| 2023 | $126,500 | $81,300 | $63,250 | $28,400 | $1,156,300 |
| 2022 | $118,100 | $75,900 | $59,050 | $26,500 | $1,079,800 |
| 2021 | $114,600 | $73,600 | $57,300 | $25,700 | $1,047,200 |
| 2020 | $113,400 | $72,900 | $56,700 | $25,400 | $1,036,800 |
| 2019 | $111,700 | $71,700 | $55,850 | $25,000 | $1,020,600 |
| 2018 | $109,400 | $70,300 | $54,700 | $24,600 | $1,000,000 |
| 2017 | $84,500 | $54,300 | $42,250 | $24,100 | $160,900 |
| 2016 | $83,800 | $53,900 | $41,900 | $23,900 | $159,700 |