Where My Taxes Go

Tax numbersTax years 2026 and 2025IRS Rev. Proc. 2025-32

AMT exemption 2026 and 2025

The 2026 AMT exemption is $90,100 single and $140,200 married joint. New for 2026: it phases out from $500,000 / $1,000,000, at 50 cents per dollar instead of 25.

2025FinalFor returns filed in 2026. Rev. Proc. 2024-40 § 2.11.
2026Current yearFor returns filed in 2027. Rev. Proc. 2025-32 § 4.10.
2027Not yet publishedNot published as of 9 October 2026. The 2027 AMT amounts will be in the IRS revenue procedure that follows Rev. Proc. 2025-32. Until then, plan with the 2026 figures on this page.
AMT exemption 2026 and 2025Alternative minimum tax exemption by filing status.
Exemption 2026Phase-out startsExemption gone atExemption 2025
Single or head of household$90,100$500,000$680,200$88,100
Married joint, surviving spouse$140,200$1,000,000$1,280,400$137,000
Married separate$70,100$500,000$640,200$68,500

Source: IRS, Rev. Proc. 2025-32: 2026 inflation adjustments (as amended by Public Law 119-21, the One, Big, Beautiful Bill Act)

AMT calculator

Filing status
Tax year

Estimated AMT

Exemption after phase-out $15,100; tentative minimum tax $172,882 (26% / 28%) vs regular tax $178,769. You owe the difference if the tentative minimum tax is higher.

Simplified: regular tax uses the ordinary brackets only, and AMT ignores the lower capital gains rates and the AMT foreign tax credit. Use Form 6251 for your return.

What changed from 2025 to 2026

The exemption rose with inflation, but Public Law 119-21 (§ 70107) reset the phase-out start to $1,000,000 (joint) and $500,000 (others), down from $1,252,700 and $626,350, and doubled the phase-out rate to 50%. So the exemption is gone at $680,200 of AMTI for a single filer in 2026, compared with $978,750 in 2025. The 28% AMT rate starts above $244,500 of AMTI after the exemption ($122,250 married separate).

Questions and answers

What is the AMT exemption for 2026?
$90,100 single or head of household, $140,200 married joint, $70,100 married separate.
Why might more people pay AMT in 2026?
The exemption now phases out from $500,000 (single) instead of $626,350, at twice the speed.
What are the AMT rates?
26% on the first $244,500 of AMTI above the exemption and 28% above that.

Related

Sources

  1. IRS, Rev. Proc. 2025-32: 2026 inflation adjustments (as amended by Public Law 119-21, the One, Big, Beautiful Bill Act).
  2. IRS, Rev. Proc. 2024-40: 2025 inflation adjustments.
  3. Public Law 119-21 (One, Big, Beautiful Bill Act), 139 Stat. 72, 4 July 2025.
  4. Every figure on this page was checked against the documents above by an automated test on 9 October 2026. Status of 2027 figures checked on 9 October 2026 (IRS newsroom and SSA). Page built 2026-10-09.