How much is the AMT exemption?

For tax year 2025, the Alternative Minimum Tax (AMT) exemption is:

• $88,100 for Single or Head of Household returns
• $137,000 for Married Filing Jointly or Qualifying Surviving Spouse returns
• $68,500 for Married Filing Separate returns

This is the amount that gets deducted from your AMTI (Alternative Minimum Tax income) before applying the AMT rate.

The exemption amount starts to reduce at AMTI levels of $626,350 ($1,252,700 if filing jointly).