AMT exemption left for an unmarried filer, 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 filing separately, AMT exemption left for an estate or trust.
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, unmarried individuals, $88,100 and Exemption phaseout threshold, unmarried individuals, $626,350 and Fully phased out, unmarried individuals, $978,750, 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 | $88,100 |
| 400,000 | $88,100 |
| 550,000 | $88,100 |
| 600,000 | $88,100 |
| 700,000 | $69,687.50 |
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. 2024-40 (IRS)
- Exemption, unmarried individuals
Unmarried Individuals (other than Surviving Spouses) $88,100
- Exemption phaseout threshold, unmarried individuals
Unmarried Individuals (other than Surviving Spouses) $626,350 $978,750
- Fully phased out, unmarried individuals
Unmarried Individuals (other than Surviving Spouses) $626,350 $978,750
Every 2025 AMT Exemption figure · AMT Exemption in every year · Every calculator on this site
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