When does the AMT exemption phase out in 2025?

The 2025 AMT exemption is reduced by 25 cents for every dollar of AMTI above $626,350 (single, head of household, and married filing separately) or $1,252,700 (married filing jointly / surviving spouse). (Source: IRS Rev. Proc. 2024-40 §2.13; 2025 Instructions for Form 6251.)

At what income is the AMT exemption fully gone?

The exemption reaches $0 once AMTI exceeds the phase-out threshold by four times the exemption: about $978,750 for single filers ($626,350 + $88,100 ÷ 0.25) and $1,800,700 for married filing jointly. Above those amounts the full taxable excess is taxed at 26%/28%. (Source: IRS 2025 Instructions for Form 6251; arithmetic from the published exemption and threshold.)

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.

What is the AMT Exemption Phase-Out 2025 — $626,350 / $1,252,700 Thresholds?

Free 2025 AMT exemption phase-out reference and calculator. The exemption is reduced by 25 cents for every $1 of AMTI above $626,350 (single/HoH/MFS) or $1,252,700 (joint), reaching $0 once AMTI passes $978,750 (single) / $1,800,700 (joint). Source: IRS Rev. Proc. 2024-40 §2.13 and IRS "2025 Instructions for Form 6251"; AMT rate structure per IRC §55(b)(1). This is an estimator for ordinary-income AMT (it does not model the Part III capital-gains carve-out or AMTI preference add-backs — you enter AMTI and regular tax). Runs entirely in your browser; no data sent to any server. Not tax or legal advice. It runs free in your browser on Gera Tools, with nothing uploaded.

AMT Exemption Phase-Out 2025 — $626,350 / $1,252,700 Thresholds

Name: AMT Exemption Phase-Out 2025 — $626,350 / $1,252,700 Thresholds
Creator: Gera Tools
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AMT Exemption Phase-Out 2025

The 2025 AMT exemption phases out by 25 cents per $1 of AMTI above $626,350 (single/HoH/MFS) or $1,252,700 (joint), reaching $0 once AMTI passes $978,750 (single) / $1,800,700 (joint).

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.