AMT exemption left for an estate or trust, 2025
This works out one number from the AMT Exemption figures published for 2025. 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 filing separately.
Effective 2025-01-01Source: Rev. Proc. 2024-40 (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, estates and trusts, $30,700 and Exemption phaseout threshold, estates and trusts, $102,500 and Fully phased out, estates and trusts, $225,300, 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 | $30,700 |
| 80,000 | $30,700 |
| 120,000 | $26,325 |
| 150,000 | $18,825 |
| 200,000 | $6,325 |
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, estates and trusts
Estates and Trusts $30,700
- Exemption phaseout threshold, estates and trusts
Estates and Trusts $102,500 $225,300
- Fully phased out, estates and trusts
Estates and Trusts $102,500 $225,300
Every 2025 AMT Exemption figure · AMT Exemption in every year · Every calculator on this site
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