Calculator AMT USA 2025 - Alternative Minimum Tax
Calculate your Alternative Minimum Tax (AMT). AMT, exemption with phase-out, rates 26%/28% vs regular tax. Stock option ISO, SALT, depreciation preferences.
Standard settings
Preferred Voice AMT
Asset Management Tax
| Ordinary taxable income | $250.0K |
| Total Preferences (AMT) | $10.0K |
| Before tax exemption | $260.0K |
| Exemption from AMT (base) | $88.1K |
| Effective Exemption | $88.1K |
| Base Amount (Exempt from VAT) | $171.9K |
| Minimum Tax Rate (26%/28%) | $44.7K |
| Standard setting | $58.0K |
| Debt Amount | $0 |
Come utilizzare Calcolatore AMT USA 2025 - Alternative Minimum Tax
Insert income and ordinary tax
Enter your ordinary taxable income (from Form 1040 line 15) and the corresponding ordinary income tax calculated. Compared to AMT.
Add preferred voice AMT
Common preferences include salt deduction (to be added for AMT), ISO exercise gains from stock options, accelerated depreciation, and interest on private activity bonds.
Verify AMT calculation
Calculator calculates AMT, applies exemption (with phase-out), calculates Tentative Minimum Tax and shows AMT debt = max(0, TMT - ordinary tax).
Understand your exposure
If the AMT debt is > 0, you must pay the AMT in addition to regular tax. The AMT credit (Form 8801) may allow you to recover part of the AMT in future years.
Suggerimenti
- Exercising ISOs in December instead of January may shift the AMT debt to a different tax year: timing matters.
- Credit AMT (Form 8801) allows you to recover the AMT paid in previous years when ordinary tax exceeds AMT in a subsequent year.
- If you are near the AMT threshold, anticipating or delaying income or deductions can help manage exposure.
Domande frequenti
What is the Alternative Minimum Tax?
The AMT is a parallel tax system designed to ensure high-income taxpayers pay a minimum amount of tax. You compute tax under both the regular system and the AMT system, then pay whichever is higher. The AMT disallows some deductions and adds back certain "preference items."
Who is most at risk for the AMT?
High-income earners (typically $200K-$750K) who: exercise ISOs (Incentive Stock Options), have large SALT deductions, have significant tax-exempt private activity bond interest, or have large personal exemptions/miscellaneous deductions. The TCJA (2017) significantly reduced AMT exposure by raising exemptions.
What is the 2025 AMT exemption?
For 2025: Single/HOH: $88,100; MFJ: $137,000; MFS: $68,500. The exemption phases out at $0.25 per dollar above $626,350 (single) or $1,252,700 (MFJ). The exemption is fully phased out at approximately $978,750 (single).
What are the AMT rates?
AMT rates are 26% on the first $220,700 of AMTI above the exemption, and 28% on amounts above $220,700. Long-term capital gains and qualified dividends are still taxed at preferential rates under the AMT.