2019 AMT Exemption
For 2019, the AMT Exemption is $111,700 (Exemption, joint returns or surviving spouses), $71,700 (Exemption, unmarried individuals), $55,850 (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 | $111,700 | $71,700 | $55,850 | $25,000 |
| Exemption phaseout threshold | $1,020,600 | - | - | - |
A dash is a figure this site has not published for that row, not an amount of zero.
Effective 2019-01-01Source: Rev. Proc. 2018-57 (IRS)Verified 2026-08-29
Compared with 2018
| Item | 2018 | 2019 | Change |
|---|---|---|---|
| Exemption, joint returns or surviving spouses | $109,400 | $111,700 | +$2,300 (+2.1%) |
| Exemption, unmarried individuals | $70,300 | $71,700 | +$1,400 (+2.0%) |
| Exemption, married individuals filing separate returns | $54,700 | $55,850 | +$1,150 (+2.1%) |
| Exemption, estates and trusts | $24,600 | $25,000 | +$400 (+1.6%) |
| Exemption phaseout threshold, joint returns or surviving spouses | $1,000,000 | $1,020,600 | +$20,600 (+2.1%) |
Who it applies to
Taxpayers subject to the Alternative Minimum Tax under IRC § 55, including individuals, married couples, estates, and trusts.
What changed this year, and why
Inflation adjustments to the Alternative Minimum Tax exemption amounts and phaseout thresholds under IRC § 55 for taxable years beginning in 2019.
Common questions
- What are the AMT exemption amounts for 2019?
- For 2019, the AMT exemption amounts are $111,700 for joint returns or surviving spouses, $71,700 for unmarried individuals (other than surviving spouses), $55,850 for married individuals filing separate returns, and $25,000 for estates and trusts. The exemption begins to phase out when alternative minimum taxable income exceeds $1,020,600 for joint returns or surviving spouses.
What the alternative minimum tax actually is
The alternative minimum tax (AMT) is a parallel tax system that runs alongside the regular income 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. The AMT is computed using its own set of rules and rates, and the resulting amount is imposed in addition to your regular tax. Taxpayers use Form 6251 to figure the amount, if any, of their AMT, as well as to figure their tentative minimum tax, which may be needed to figure the tax liability limit on certain credits.
Use Form 6251 to figure the amount, if any, of your alternative minimum tax (AMT). 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 (2019), Alternative Minimum Tax - Individuals (IRS)
When you have to file Form 6251
You must attach Form 6251 to your tax return if any of the following statements are true: 1. Form 6251, line 7, is greater than line 10. 2. You claim any general business credit, and either line 6 (in Part I) of Form 3800 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 2c through 3, is negative and line 7 would be greater than line 10 if you didn't take into account lines 2c through 3. If none of these conditions apply, you generally do not need to file Form 6251, even if you might otherwise be subject to the alternative minimum tax.
Who Must File Attach Form 6251 to your return if any of the following statements are true. 1. Form 6251, line 7, is greater than line 10. 2. You claim any general business credit, and either line 6 (in Part I) of Form 3800 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 2c through 3, is negative and line 7 would be greater than line 10 if you didn’t take into account lines 2c through 3.
Instructions for Form 6251 (2019), Alternative Minimum Tax - Individuals (IRS)
How the exemption is taken away as income rises
For 2019, the AMT exemption is reduced once your alternative minimum taxable income (AMTI) rises above a phaseout threshold. The exemption worksheet instructs you to enter your AMTI from Form 6251, line 4, on line 2, and then enter the threshold for your filing status on line 3: $510,300 if single or head of household, $1,020,600 if married filing jointly or qualifying widow(er), or $510,300 if married filing separately. You subtract line 3 from line 2. If the result is zero or less, no reduction applies. Otherwise, you multiply the excess by 25% (0.25) on line 5 and subtract that amount from your base exemption on line 6. Because the reduction is 25 cents per dollar of income above the threshold, the exemption shrinks to zero once AMTI exceeds the threshold by four times the base exemption amount. The base exemptions are $71,700 for single or head of household filers, $111,700 for married filing jointly or qualifying widow(er), and $55,850 for married filing separately.
3. Enter: $510,300 if single or head of household; $1,020,600 if married filing jointly or qualifying widow(er); $510,300 if married filing separately . . . . . . . . . . . . . . . . . . . . . . . 3. 4. Subtract line 3 from line 2. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Multiply line 4 by 25% (0.25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 6. Subtract line 5 from line 1. If zero or less, enter -0-.
Instructions for Form 6251 (2019), Alternative Minimum Tax - Individuals (IRS)
The two AMT rates and where the second one starts
The alternative minimum tax applies two rates to your taxable excess. The lower rate is 26% and it applies to the first $194,800 of taxable excess for most filers, or the first $97,400 for married individuals filing separately. Taxable excess above that threshold is subject to a higher rate of 28%. The instructions provide a simplified method: if your line 6 amount is $194,800 or less (or $97,400 or less for separate filers), you multiply the entire amount by 26%. If it exceeds that threshold, you multiply by 28% and then subtract $3,896 (or $1,948 for separate filers) to arrive at the same result. These figures apply for the 2019 tax year.
All other Form 1040-NR filers, don’t complete Part III. Instead, if Form 6251, line 6, is $194,800 or less ($97,400 or less if you checked filing status box 5 on Form 1040-NR), figure the amount to enter on line 7 by 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 $3,896 ($1,948 if you checked filing status box 5) from the result.
Instructions for Form 6251 (2019), 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. 2018-57 (IRS)
- Exemption, joint returns or surviving spouses
Joint Returns or $111,700 Surviving Spouses
- Exemption, unmarried individuals
Unmarried Individuals (other than $71,700 Surviving Spouses)
- Exemption, married individuals filing separate returns
Married Individuals Filing Separate $55,850 Returns
- Exemption, estates and trusts
Estates and Trusts $25,000
- Exemption phaseout threshold, joint returns or surviving spouses
For taxable years beginning in 2019, the amounts used under § 55(d)(3) to determine the phaseout of the exemption amounts are: Joint Returns or $1,020,600 Surviving Spouses