AMT exemption left filing separately, 2024
This works out one number from the AMT Exemption figures published for 2024. 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 on a joint return, AMT exemption left for an unmarried filer, AMT exemption left for an estate or trust.
Effective 2024-01-01Source: Rev. Proc. 2023-34 (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, married individuals filing separate returns, $66,650 and Exemption phaseout threshold, married individuals filing separate returns, $609,350 and Fully phased out, married individuals filing separate returns, $875,950, 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 | $66,650 |
| 400,000 | $66,650 |
| 550,000 | $66,650 |
| 600,000 | $66,650 |
| 700,000 | $43,987.50 |
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. 2023-34 (IRS)
- Exemption, married individuals filing separate returns
Married Individuals Filing Separate Returns $66,650
- Exemption phaseout threshold, married individuals filing separate returns
Married Individuals Filing Separate Returns $609,350 $875,950
- Fully phased out, married individuals filing separate returns
Married Individuals Filing Separate Returns $609,350 $875,950
Every 2024 AMT Exemption figure · AMT Exemption in every year · Every calculator on this site
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