What is the AMT exemption for 2025?

For 2025 the AMT exemption is $88,100 for single filers and heads of household (up from $85,700 in 2024), $137,000 for married filing jointly and qualifying surviving spouses (up from $133,300), and $68,500 for married filing separately. (Source: IRS Rev. Proc. 2024-40 §2.13; 2025 Instructions for Form 6251.)

How does the AMT exemption reduce my tax?

The exemption is subtracted from your AMTI before the 26%/28% AMT rates apply, so it shrinks the "taxable excess" that AMT is charged on. At higher incomes the exemption phases out (25 cents per dollar above the threshold), which is why AMT can bite high earners. (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 Exemption 2025 — $88,100 Single / $137,000 Joint

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AMT Exemption 2025

The 2025 AMT exemption is $88,100 (single / head of household), $137,000 (married filing jointly / surviving spouse), and $68,500 (married filing separately). It is subtracted from your AMTI before the 26%/28% AMT rates apply.

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.