AMT exemption phase-out headroom, 2026
This works out one number from the AMT Exemption figures published for 2026. 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.
Effective 2026-01-01Source: Rev. Proc. 2025-32 (IRS)Verified 2026-08-29
How it is worked out
The published amount less the amount you enter, rounded to the nearest cent. Where what you enter is the larger of the two, the answer is nothing rather than a negative amount.
It uses Exemption phaseout threshold, joint returns or surviving spouses, $1,000,000, 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 | $1,000,000 |
| 500,000 | $500,000 |
| 1,000,000 | $0 |
| 1,250,000 | $0 |
| 2,000,000 | $0 |
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. 2025-32 (IRS)
- Exemption phaseout threshold, joint returns or surviving spouses
For taxable years beginning in 2026, the amounts used under ยง 55(d)(2) to determine the phaseout of the exemption amounts are: Filing status Threshold Phaseout Amount Complete Phaseout Amount Joint Returns or Surviving Spouses $1,000,000 $1,280,400
Every 2026 AMT Exemption figure · AMT Exemption in every year · Every calculator on this site