AMT exemption left on a joint return, 2022
This works out one number from the AMT Exemption figures published for 2022. Every amount it uses is below, with the document it was read from. What you enter is your own: this site has no way to check it, and the answer it produces is not a published figure.
Not the one you need? The same year also has AMT exemption left for an unmarried filer, AMT exemption left filing separately, AMT exemption left for an estate or trust.
Effective 2022-01-01Source: Rev. Proc. 2021-45 (IRS)Verified 2026-09-03
How it is worked out
The published maximum in full at or below the published phase-out threshold, nothing at or above the published amount where it is fully phased out, and in between the same share of the maximum as the share of the range your income has left to run. Rounded to the nearest cent.
It uses Exemption, joint returns or surviving spouses, $118,100 and Exemption phaseout threshold, joint returns or surviving spouses, $1,079,800 and Fully phased out, joint returns or surviving spouses, $1,552,200, published above.
Figures in this colour are computed from the amounts above. They are not published figures and no document states them.
Work it out
The live calculator needs JavaScript. The table below covers common amounts and is computed the same way.
Worked out for common amounts
| Your alternative minimum taxable income | Result |
|---|---|
| 0 | $118,100 |
| 900,000 | $118,100 |
| 1,050,000 | $118,100 |
| 1,150,000 | $100,550 |
| 1,400,000 | $38,050 |
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. 2021-45 (IRS)
- Exemption, joint returns or surviving spouses
Joint Returns or Surviving Spouses $118,100
- Exemption phaseout threshold, joint returns or surviving spouses
For taxable years beginning in 2022, the amounts used under ยง 55(d)(2) to determine the phaseout of the exemption amounts are: Threshold Complete Phaseout amount Phaseout amount Joint Returns or Surviving Spouses $1,079,800 $1,552,200
- Fully phased out, joint returns or surviving spouses
Joint Returns or Surviving Spouses $1,079,800 $1,552,200
Every 2022 AMT Exemption figure · AMT Exemption in every year · Every calculator on this site
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