Does this make any sense?The AMT bracket. I added a dependent and now I'm in the AMT by $500. Nevertheless, I get a higher return. Some how this is not making sense?

[Anita01 · Accepted solution]

The exemption for a dependent is added back to your income for AMT purposes.  That amount is $4,050.  There are many child-related credits you can get for a dependent, though, and they are not added back to income or tax owed for AMT, so it's perfectly possible  to get an AMT tax that is less than any credits you receive for the dependent.  There really are no "brackets" for AMT, it's just a series of changing your income for AMT due to certain addbacks or subtractions.