United States alternative minimum tax exemptions for 2026
United States alternative minimum tax exemption amounts and phaseout boundaries for individuals depend on filing status for the tax year.
On this page
- Joint returns or surviving spouses
- $140,200IRS, Revenue Procedure 2025-32
- Unmarried individuals, other than surviving spouses
- $90,100IRS, Revenue Procedure 2025-32
- Married filing separately
- $70,100IRS, Revenue Procedure 2025-32
Individual exemption amounts
For tax years beginning in 2026, the alternative minimum tax exemption is $140,200 for joint returns or surviving spouses, $90,100 for unmarried individuals other than surviving spouses, and $70,100 for married individuals filing separately. IRS, Revenue Procedure 2025-32 (opens in a new tab).
Joint-return phaseout boundaries
For joint returns or surviving spouses, the 2026 threshold phaseout amount is $1,000,000 and the complete phaseout amount is $1,280,400. IRS, Revenue Procedure 2025-32 (opens in a new tab).
Other individual phaseout boundaries
For unmarried individuals other than surviving spouses, the threshold phaseout amount is $500,000 and the complete phaseout amount is $680,200. For married individuals filing separately, those amounts are $500,000 and $640,200. IRS, Revenue Procedure 2025-32 (opens in a new tab).
Scope
This guide reports individual exemption amounts and phaseout boundaries. It excludes a tax calculation, adjustments and preferences, special child rules, estates and trusts, and filing advice. General information only, not personalised tax advice.