2016 AMT Exemption
For 2016, the AMT Exemption is $83,800 (Exemption, joint returns or surviving spouses), $53,900 (Exemption, unmarried individuals), $41,900 (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 | $83,800 | $53,900 | $41,900 | $23,900 |
| Exemption phaseout threshold | $159,700 | - | - | - |
A dash is a figure this site has not published for that row, not an amount of zero.
Effective 2016-01-01Source: Rev. Proc. 2015-53 (IRS)Verified 2026-08-29
Who it applies to
Taxpayers computing the Alternative Minimum Tax for taxable years beginning in 2016
What changed this year, and why
The IRS published the 2016 Alternative Minimum Tax (AMT) exemption amounts under § 55(d)(1) and the phaseout threshold for joint returns or surviving spouses under § 55(d)(3).
Common questions
- What is the AMT exemption amount for each filing status in 2016?
- For 2016, the AMT exemption is $83,800 for joint returns or surviving spouses, $53,900 for unmarried individuals (other than surviving spouses), $41,900 for married individuals filing separate returns, and $23,900 for estates and trusts.
- At what alternative minimum taxable income does the exemption begin to phase out?
- For joint returns or surviving spouses, the exemption begins to phase out when alternative minimum taxable income reaches $159,700.
What the alternative minimum tax actually is
The alternative minimum tax (AMT) is a separate federal tax that runs alongside the regular income tax. It targets taxpayers who benefit from tax preferences - such as favorable treatment of certain income types or special deductions - that would otherwise let them pay very little regular tax relative to their economic income. By imposing this additional layer, the AMT places a floor on how much those benefits can lower a taxpayer's total liability. If the AMT calculation produces a higher figure than the regular tax, the difference is owed as additional tax. Taxpayers use IRS Form 6251 to work through the computation, starting with regular taxable income and then making the adjustments and additions the tax code requires for AMT purposes.
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 (2016), Alternative Minimum Tax - Individuals (IRS)
When you have to file Form 6251
You must attach Form 6251 to your tax return if any of four conditions apply. First, if your AMT calculated on line 31 exceeds your regular tax on line 34, you owe the difference and must file. Second, if you claim a general business credit and either Part I line 6 or Form 3800 line 25 exceeds zero, the form is required. Third, claiming certain specific credits - the qualified electric vehicle credit, the personal-use portion of the alternative fuel vehicle refueling property credit, or the prior-year minimum tax credit - triggers the filing requirement. Fourth, if the combined total of lines 8 through 27 is negative and line 31 would exceed line 34 without those amounts, you must attach the form even if the final AMT owed is zero. Meeting any one of these tests means Form 6251 must accompany your return.
Who Must File Attach Form 6251 to your return if any of the following statements is true. 1. Form 6251, line 31, is greater than line 34. 2. You claim any general business credit, and either line 6 (in Part I) or line 25 of Form 3800 is more than zero. 3. You claim the qualified electric vehicle credit, the personal use part of the alternative fuel vehicle refueling property credit, or the credit for prior year minimum tax. 4. The total of Form 6251, lines 8 through 27, is negative and line 31 would be greater than line 34 if you did not take into account lines 8 through 27.
Instructions for Form 6251 (2016), Alternative Minimum Tax - Individuals (IRS)
How the exemption is taken away as income rises
Your AMT exemption is phased out as your alternative minimum taxable income (AMTI) rises. The worksheet on Form 6251, line 29, provides specific income thresholds above which the exemption is completely eliminated. For married couples filing jointly or qualifying widow(er)s, if your AMTI on line 28 reaches $494,900 or more, your exemption drops to zero and you cannot claim any amount. Single filers and heads of household lose their exemption when AMTI hits $335,300, while married individuals filing separately reach zero exemption at $247,450. These phaseout levels are double the underlying exemption amounts - meaning the exemption is fully gone once income exceeds roughly four times the base exemption for joint filers and six times for single filers. If your income exceeds these thresholds, you skip the exemption calculation entirely and move directly to computing tentative minimum tax on your full AMTI.
Note. If Form 6251, line 28, is equal to or more than: $335,300 if single or head of household, $494,900 if married filing jointly or qualifying widow(er), or $247,450 if married filing separately, your exemption is zero. Don’t complete this worksheet; instead, enter the amount from Form 6251, line 28, on line 30 and go to line 31.
Instructions for Form 6251 (2016), Alternative Minimum Tax - Individuals (IRS)
The two AMT rates and where the second one starts
Form 6251 applies two tax rates to your tentative minimum tax base. For most filers, the lower rate of 26% applies to the first $186,300 of AMTI after the exemption is subtracted. Married individuals filing separately use a lower threshold of $93,150 before the higher rate takes effect. Once your taxable AMT base exceeds these amounts, the 28% rate applies to the excess, but the form gives you a simplified method: multiply the entire base by 28% and subtract a fixed dollar amount - $3,726 for most filers or $1,863 for married filing separately - to reach the same result as calculating the two brackets separately. This two-bracket structure means that while most AMT is computed at the lower rate, higher-income taxpayers ultimately pay a higher marginal rate on income above the threshold.
All others: If line 3 is $186,300 or less ($93,150 or less if married filing separately), multiply line 3 by 26% (0.26). Otherwise, multiply line 3 by 28% (0.28) and subtract $3,726 ($1,863 if married filing separately) from the result.
Instructions for Form 6251 (2016), 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. 2015-53 (IRS)
- Exemption, joint returns or surviving spouses
Joint Returns or $83,800 Surviving Spouses
- Exemption, unmarried individuals
Unmarried Individuals (other than $53,900 Surviving Spouses)
- Exemption, married individuals filing separate returns
Married Individuals Filing Separate $41,900 Returns
- Exemption, estates and trusts
Estates and Trusts $23,900
- Exemption phaseout threshold, joint returns or surviving spouses
For taxable years beginning in 2016, the amounts used under § 55(d)(3) to determine the phaseout of the exemption amounts are: Joint Returns or $159,700 Surviving Spouses