Threshold check

2026 AMT Exemption Threshold Checker

The alternative minimum tax runs a parallel calculation with its own exemption. For tax year 2026 the IRS set the exemption at $90,100 for single filers and $140,200 for married couples filing jointly, with phaseouts beginning at $500,000 and $1,000,000 respectively.

This tool is a threshold checker, not an AMT calculator. It tells you whether your income sits below or above the phaseout starting point and how far from that point you are. It does not compute AMT liability.

Official 2026 figures used here

How to read the result

The exemption is subtracted from alternative minimum taxable income before the AMT rates are applied. Once income passes the phaseout starting point, the exemption is gradually reduced, which effectively raises the marginal rate in that region of the income scale.

Taxpayers with large itemized deductions for state and local taxes, incentive stock option exercises, or substantial capital gains are the ones most likely to encounter the AMT. A simple wage-only return usually will not, which is why this tool asks only for an approximate income figure.

The IRS figures used here give the exemption amount and the phaseout starting point, but not the phaseout rate. Rather than supply an unsupported number, this checker reports the threshold relationship only and points to the full AMT worksheet for actual liability.

The exemption figures are most useful as an early warning. Incentive stock option exercises, large state and local tax deductions, private-activity bond interest and certain depreciation adjustments can all create a gap between regular taxable income and alternative minimum taxable income, so the figure entered here is an approximation of a different base entirely. That is why the tool asks for a rough amount rather than a precise return line. If the result sits close to the phaseout starting point, the sensible next step is the full AMT worksheet, because a small change in the underlying adjustments can move a return across the line.

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