2026 alternative minimum tax
AMT exemption phaseout check
Estimated extra AMT
$7,304
Exemption phaseout
Phaseout starts
$1,000,000
Complete phaseout
$1,280,400
AMTI above start
$67,000
The 2026 AMT exemption for this filing status begins at $140,200 and is reduced by 25% of AMTI above $1,000,000.
Rate split
26% bracket amount
$244,500
28% breakpoint
$244,500
28% bracket amount
$699,050
This estimate applies the statutory AMT 26% and 28% rate split after the exemption. It does not model capital gain preference rates, foreign tax credit limits, credits, or form-specific line ordering.
Related finance tools
Primary sources
IRS Revenue Procedure 2025-32 in Internal Revenue Bulletin 2025-45IRS 2026 tax inflation adjustments26 U.S.C. 55 alternative minimum tax
This is a planning tool, not tax advice. Use current IRS forms or a qualified tax professional before filing.