AMT Calculator

US federal 2026 adult single or married-joint filers, ordinary income only. Core AMT calculation requires AMTI and comparison regular tax already computed under Form 6251 definitions. Excludes AMT foreign tax credit, preferential gains, qualified dividends, minors and married-separate filing. Outputs are unrounded arithmetic values; return-specific and payroll rounding procedures are separate.

US federal 2026 adult single or married-joint filers, ordinary income only. Core AMT calculation requires AMTI and comparison regular tax already computed under Form 6251 definitions. Excludes AMT foreign tax credit, preferential gains, qualified dividends, minors and married-separate filing. Outputs are unrounded arithmetic values; return-specific and payroll rounding procedures are separate.

Your workbenchInputs are not stored

Result

Enter your values and run the tool to see your result.

How to use this tool

Check the units, enter your values, and run the tool. Results follow the assumptions and method below.

Calculation method

AMT exemption after phaseoutmax(0,(joint == 1 ? 140200 : 90100)-max(0,amti-(joint == 1 ? 1000000 : 500000))*0.5)
Tentative minimum taxmin(max(0,amti-(max(0,(joint == 1 ? 140200 : 90100)-max(0,amti-(joint == 1 ? 1000000 : 500000))*0.5))),244500)*0.26+max(0,(max(0,amti-(max(0,(joint == 1 ? 140200 : 90100)-max(0,amti-(joint == 1 ? 1000000 : 500000))*0.5))))-244500)*0.28
Additional AMTmax(0,(min(max(0,amti-(max(0,(joint == 1 ? 140200 : 90100)-max(0,amti-(joint == 1 ? 1000000 : 500000))*0.5))),244500)*0.26+max(0,(max(0,amti-(max(0,(joint == 1 ? 140200 : 90100)-max(0,amti-(joint == 1 ? 1000000 : 500000))*0.5))))-244500)*0.28)-regular)

References