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Alternative Minimum Tax Calculator (2026 Exemption and Phase-Out)

What does this come to under the current IRS rules?

Exemption with the 2026 phase-out, tentative minimum tax at 26 and 28 percent, and AMT owed above regular tax.

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Your figures
Example figuresIllustrative only. Type over them with your own.
Alternative minimum tax owed
$0
AMT on top of regular tax
Exemption after phase-out
$140,200
AMT base
$759,800
Drawn to one scale
Exemption after phase-out$140,200
AMT base$759,800
Tentative minimum tax$207,854
Alternative minimum tax owed$0
All results
MeasureResult
Exemption after phase-out$140,200
AMT base$759,800
Tentative minimum tax$207,854
Alternative minimum tax owed$0
How this was worked out
Work shownrecomputed as you type
Exemption = base exemption - 50% x (AMTI - phase-out start)
Tentative minimum tax = 26% up to $244,500 of base, 28% above ($122,250 separate)
AMT = tentative minimum tax - regular tax, if positive

Illustrative arithmetic on the figures you enter. Check the result against your firm's methodology before relying on it.

The formulas

  • Exemption = base exemption - 50% x (AMTI - phase-out start)
  • Tentative minimum tax = 26% up to $244,500 of base, 28% above ($122,250 separate)
  • AMT = tentative minimum tax - regular tax, if positive

How it works

Tax year: 2026.

The AMT exemption for 2026 is $140,200 for joint filers, $90,100 for unmarried filers and $70,100 for married filing separately. It phases out at 50 percent of alternative minimum taxable income over $1,000,000 (joint) or $500,000 (others), ending at $1,280,400, $680,200 and $640,200. Tentative minimum tax is 26 percent up to $244,500 ($122,250 married filing separately) of the base and 28 percent above. AMT is the excess over regular tax.

Enter AMTI after your adjustments and preferences, and your regular tax. The tool does not compute the adjustments themselves, and it taxes the whole base at 26 and 28 percent: the lower rates on long-term gains and qualified dividends in Form 6251 Part III are not applied, so it overstates AMT when you have such income.

Illustrative figures only. Check the result against your firm's methodology before relying on it.

Common questions

What is the 2026 AMT exemption?

$140,200 joint, $90,100 unmarried and $70,100 married filing separately.

When does the exemption disappear?

At $1,280,400 joint, $680,200 unmarried and $640,200 married filing separately.

Where does the 28 percent rate begin?

On the AMT base above $244,500, or $122,250 if married filing separately.

Sources

Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.

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