How much AMT will I actually pay in 2025?

You pay AMT only if your tentative minimum tax exceeds your regular federal income tax, and the AMT owed is that difference. The tentative minimum tax is your AMTI minus the $88,100 (single) / $137,000 (joint) exemption, taxed at 26% up to $239,100 of excess and 28% above. For most filers regular tax is already higher, so AMT is $0. (Source: IRS 2025 Instructions for Form 6251; Rev. Proc. 2024-40 §2.13.)

What is AMTI and where do I get it?

AMTI is alternative minimum taxable income — your regular taxable income with certain AMT "preference" items added back (for example the ISO bargain element, certain depreciation, and some state-tax deductions that are not allowed for AMT). This calculator takes AMTI as an input; the full add-back is computed on Form 6251 itself. (Source: IRS 2025 Instructions for Form 6251.)

Does this calculator handle capital gains and the AMT credit?

No. This is an estimator for ordinary-income AMT. It does not apply the Part III capital-gains / qualified-dividend carve-out (which keeps those at the lower capital-gains rates), the AMT foreign tax credit, or the prior-year minimum-tax credit (Form 8801). You enter AMTI and regular tax directly; the full computation is on Form 6251. (Source: IRS 2025 Instructions for Form 6251.)

Is my data sent anywhere when I use this calculator?

No. All calculations run entirely in your browser using JavaScript. No income figures or other inputs are ever transmitted to any server.

AMT Calculator 2025 — Alternative Minimum Tax Estimator

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AMT Calculator 2025

This 2025 Alternative Minimum Tax (AMT) calculator applies the $88,100 single / $137,000 joint exemption (with its 25¢-per-dollar phase-out), the 26%/28% rates, and compares the tentative minimum tax with your regular tax to show any AMT actually owed.

Enter your AMTI, filing status, and regular federal tax below to see the exemption (after phase-out), the taxable excess, the tentative minimum tax at 26%/28%, and whether any AMT is owed on top of regular tax. Everything runs in your browser — no data is transmitted.

Important: This is an estimator for ordinary-income AMT. It does not model the Part III capital-gains / qualified-dividend carve-out, the AMT foreign tax credit, the prior-year minimum-tax credit (Form 8801), or the preference-item add-backs that turn regular taxable income into AMTI — you enter AMTI and regular tax directly. Source: IRS Rev. Proc. 2024-40 §2.13 and IRS “2025 Instructions for Form 6251”; AMT rate structure per IRC §55(b)(1); figures for the 2025 tax year, data as of 2024-10-22. For 2026, AMT changed materially under the One Big Beautiful Bill Act (different exemptions; a 50%, $500k/$1M phase-out). Rates and thresholds change; this is not tax or legal advice.