2025 AMT Exemption
For 2025, the AMT Exemption is $137,000 (Exemption, joint returns or surviving spouses), $88,100 (Exemption, unmarried individuals), $68,500 (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 | $137,000 | $88,100 | $68,500 | $30,700 |
| Exemption phaseout threshold | $1,252,700 | - | - | - |
A dash is a figure this site has not published for that row, not an amount of zero.
Effective 2025-01-01Source: Rev. Proc. 2024-40 (IRS)Verified 2026-08-29
Compared with 2024
| Item | 2024 | 2025 | Change |
|---|---|---|---|
| Exemption, joint returns or surviving spouses | $133,300 | $137,000 | +$3,700 (+2.8%) |
| Exemption, unmarried individuals | $85,700 | $88,100 | +$2,400 (+2.8%) |
| Exemption, married individuals filing separate returns | $66,650 | $68,500 | +$1,850 (+2.8%) |
| Exemption, estates and trusts | $29,900 | $30,700 | +$800 (+2.7%) |
| Exemption phaseout threshold, joint returns or surviving spouses | $1,218,700 | $1,252,700 | +$34,000 (+2.8%) |
Who it applies to
Taxpayers subject to the federal Alternative Minimum Tax, including individuals filing as joint returns or surviving spouses, unmarried individuals, married individuals filing separate returns, and estates and trusts.
What changed this year, and why
For taxable years beginning in 2025, the IRS has announced updated exemption amounts and phaseout thresholds for the Alternative Minimum Tax (AMT) under § 55(d).
Common questions
- What is the AMT exemption amount for 2025?
- For taxable years beginning in 2025, the AMT exemption amounts are: $137,000 for joint returns or surviving spouses; $88,100 for unmarried individuals (other than surviving spouses); $68,500 for married individuals filing separate returns; and $30,700 for estates and trusts.
- At what income level does the AMT exemption begin to phase out in 2025?
- For taxable years beginning in 2025, the AMT exemption begins to phase out when alternative minimum taxable income exceeds $1,252,700 for joint returns or surviving spouses. The exemption is fully phased out at a higher income level.
- How do the 2025 AMT exemption amounts compare to prior years?
- The 2025 AMT exemption amounts are higher than the corresponding amounts for 2024 for all filing statuses.
Every amount on this page is a published figure rather than yours. The AMT exemption phase-out headroom takes the number you enter and works it out against them, showing which published figure it used.
What the alternative minimum tax actually is
The alternative minimum tax is a parallel income tax that runs alongside the regular federal income tax. It is not a replacement for the regular tax; rather, it is imposed in addition to it. The AMT targets taxpayers who would otherwise use favorable tax treatments - such as special deductions or exemptions that lower their regular tax - to substantially reduce their total tax burden. By applying its own set of rules and rates, the AMT places a floor on how much tax a taxpayer with higher economic income must pay, regardless of the preferences that reduced the regular tax. Taxpayers compute their regular tax and their AMT liability separately and then pay the larger of the two amounts. If the AMT calculation produces a higher figure than the regular tax, the difference is owed as additional tax for the year.
The AMT is a separate tax that is imposed in addition to your regular tax.
Instructions for Form 6251 (2025), Alternative Minimum Tax - Individuals (IRS)
When you have to file Form 6251
You must attach Form 6251 to your federal return whenever any one of four conditions is met. The first is that line 7 of the form - the line that figures your tentative AMT - comes out larger than line 10, meaning you actually owe AMT after credits. The second is that you claim a general business credit (on Form 3800) and either line 6 of Part I or line 25 of the form is more than zero. The third is that you claim any of three specific credits: the qualified electric vehicle credit (Form 8834), the personal-use portion of the alternative fuel vehicle refueling property credit (Form 8911), or the credit for prior-year minimum tax (Form 8801). The fourth is that the total of lines 2c through 3 of Form 6251 is negative and, without taking those lines into account, line 7 would be larger than line 10. If none of the four statements is true, you do not need to file the form.
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 (2025), Alternative Minimum Tax - Individuals (IRS)
How the exemption is taken away as income rises
The AMT exemption is gradually reduced as alternative minimum taxable income rises. The IRS provides a worksheet on which you compare your AMTI to a set of threshold amounts. If your AMTI reaches or exceeds a certain level, your exemption is zero. For 2025, those complete-phase-out levels are $978,750 for single or head-of-household filers, $1,800,700 for married filing jointly or qualifying surviving spouses, and $900,350 for married filing separately. Between the start of the phase-out range and the complete-phase-out level, the exemption is reduced proportionally. If your AMTI is below the start of the phase-out range, you still receive the full exemption: $137,000 for joint returns or surviving spouses, $88,100 for unmarried individuals, and $68,500 for married individuals filing separate returns. The phase-out ensures that higher-income taxpayers receive less or no benefit from the exemption, while those below the thresholds retain the full amount.
Note: If Form 6251, line 4, is equal to or more than $978,750 if single or head of household, $1,800,700 if married filing jointly or qualifying surviving spouse, or $900,350 if married filing separately, your exemption is zero.
Instructions for Form 6251 (2025), Alternative Minimum Tax - Individuals (IRS)
The two AMT rates and where the second one starts
The AMT is computed using two graduated rates. The first rate is 26% (0.26). It applies to the amount on line 6 of Form 6251 up to $239,100, or up to $119,550 if you are married filing separately. Any amount above that threshold is taxed at the second rate of 28% (0.28). To figure the tax when the higher rate applies, you multiply the full line 6 amount by 28% (0.28) and then subtract $4,782 ($2,391 if married filing separately) from the result. That subtraction produces the same total you would reach by applying the 26% rate to the first bracket and the 28% rate only to the excess over the threshold. The result is entered on line 7 of the form.
Instead, if Form 6251, line 6, is $239,100 or less ($119,550 or less if married filing separately), 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 $4,782 ($2,391 if married filing separately) from the result.
Instructions for Form 6251 (2025), 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. 2024-40 (IRS)
- Exemption, joint returns or surviving spouses
Joint Returns or Surviving Spouses $137,000
- Exemption, unmarried individuals
Unmarried Individuals (other than Surviving Spouses) $88,100
- Exemption, married individuals filing separate returns
Married Individuals Filing Separate Returns $68,500
- Exemption, estates and trusts
Estates and Trusts $30,700
- Exemption phaseout threshold, joint returns or surviving spouses
For taxable years beginning in 2025, the amounts used under § 55(d)(2) to determine the phaseout of the exemption amounts are: Threshold Phaseout Amount Complete Phaseout Amount Joint Returns or Surviving Spouses $1,252,700 $1,800,700