2017 AMT Exemption
For 2017, the AMT Exemption is $84,500 (Exemption, joint returns or surviving spouses), $54,300 (Exemption, unmarried individuals), $42,250 (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 | $84,500 | $54,300 | $42,250 | $24,100 |
| Exemption phaseout threshold | $160,900 | - | - | - |
A dash is a figure this site has not published for that row, not an amount of zero.
Effective 2017-01-01Source: Rev. Proc. 2016-55 (IRS)Verified 2026-08-29
Compared with 2016
| Item | 2016 | 2017 | Change |
|---|---|---|---|
| Exemption, joint returns or surviving spouses | $83,800 | $84,500 | +$700 (+0.8%) |
| Exemption, unmarried individuals | $53,900 | $54,300 | +$400 (+0.7%) |
| Exemption, married individuals filing separate returns | $41,900 | $42,250 | +$350 (+0.8%) |
| Exemption, estates and trusts | $23,900 | $24,100 | +$200 (+0.8%) |
| Exemption phaseout threshold, joint returns or surviving spouses | $159,700 | $160,900 | +$1,200 (+0.8%) |
Who it applies to
Taxpayers subject to the individual Alternative Minimum Tax for taxable years beginning in 2017, including joint filers, surviving spouses, unmarried individuals, married individuals filing separately, estates, and trusts.
What changed this year, and why
For 2017, the IRS set the Alternative Minimum Tax (AMT) exemption amounts under IRC § 55(d)(1) and the phaseout threshold under § 55(d)(3) for joint returns and surviving spouses.
Common questions
- What is the AMT exemption amount for each filing status in 2017?
- For 2017, the AMT exemption is $84,500 for joint returns and surviving spouses, $54,300 for unmarried individuals (other than surviving spouses), $42,250 for married individuals filing separate returns, and $24,100 for estates and trusts.
- At what alternative minimum taxable income does the AMT exemption begin to phase out for joint filers?
- For joint returns and surviving spouses, the phaseout of the AMT exemption begins at $160,900 of alternative minimum taxable income for 2017.
What the alternative minimum tax actually is
The alternative minimum tax (AMT) is an additional federal income tax that runs parallel to the regular income tax. It is imposed on 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. Taxpayers use Form 6251 to figure the amount, if any, of their AMT. The AMT is a separate tax that is imposed in addition to your regular tax.
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 (2017), 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 is met. First, you must file if Form 6251, line 31, is greater than line 34, meaning your tentative minimum tax exceeds your regular tax after credits. Second, you must file if you claim any general business credit and either line 6 of Form 6251 Part I or line 25 of Form 3800 is more than zero. Third, you must file if 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. Fourth, you must file if the total of Form 6251, lines 8 through 27, is negative and line 31 would be greater than line 34 without taking those lines into account. If none of these statements is true, you do not need to attach the form.
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 (Form 8834), the personal use part of the alternative fuel vehicle refueling property credit (Form 8911), or the credit for prior year minimum tax (Form 8801). 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 (2017), Alternative Minimum Tax - Individuals (IRS)
How the exemption is taken away as income rises
The AMT exemption is reduced as your alternative minimum taxable income rises above a threshold. For 2017, the phaseout thresholds are $160,900 for married filing jointly or qualifying widow(er), with lower amounts for other filing statuses. The exemption is reduced dollar for dollar as your income exceeds the phaseout threshold. Once your alternative minimum taxable income reaches the phaseout ceiling, your exemption is zero and you lose it entirely. For 2017, the exemption amounts are $84,500 for joint returns or surviving spouses, $54,300 for unmarried individuals, $42,250 for married individuals filing separate returns, and $24,100 for estates and trusts. When your income equals or exceeds the ceiling amount for your filing status, the worksheet instructs you to enter zero on line 29 and skip the rest of the computation.
Note. If Form 6251, line 28, is equal to or more than: $337,900 if single or head of household, $498,900 if married filing jointly or qualifying widow(er), or $249,450 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 (2017), Alternative Minimum Tax - Individuals (IRS)
The two AMT rates and where the second one starts
The alternative minimum tax is computed using two rates: 26% (0.26) and 28% (0.28). The lower 26% rate applies to the first $187,800 of AMT base for most filers ($93,900 if married filing separately). Any amount above that threshold is taxed at the higher 28% rate. When calculating the tax, if the AMT base is $187,800 or less, you multiply the entire base by 26%. If the AMT base exceeds $187,800, you multiply the entire base by 28% and then subtract $3,756 ($1,878 if married filing separately) from the result. This subtraction effectively corrects for the fact that the first portion was already supposed to be taxed at 26%, not 28%. The two-rate structure ensures that taxpayers with lower AMT bases pay only at the 26% rate, while those with higher bases pay a blended rate on the excess above the threshold.
All others: If line 3 is $187,800 or less ($93,900 or less if married filing separately), multiply line 3 by 26% (0.26). Otherwise, multiply line 3 by 28% (0.28) and subtract $3,756 ($1,878 if married filing separately) from the result.
Instructions for Form 6251 (2017), 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. 2016-55 (IRS)
- Exemption, joint returns or surviving spouses
Joint Returns or $84,500 Surviving Spouses
- Exemption, unmarried individuals
Unmarried Individuals (other than $54,300 Surviving Spouses)
- Exemption, married individuals filing separate returns
Married Individuals Filing Separate $42,250 Returns
- Exemption, estates and trusts
Estates and Trusts $24,100
- Exemption phaseout threshold, joint returns or surviving spouses
For taxable years beginning in 2017, the amounts used under § 55(d)(3) to determine the phaseout of the exemption amounts are: Joint Returns or $160,900 Surviving Spouses