US Alternative Minimum Tax (AMT) Calculator 2025
Calculate your AMT liability. AMTI, exemption with phase-out, 26%/28% rates vs regular tax. ISO stock options, SALT, depreciation preferences.
Regular Tax Information
AMT Preference Items
AMT Calculation
| Regular Taxable Income | $250.0K |
| + Total AMT Preferences | $10.0K |
| = AMTI Before Exemption | $260.0K |
| AMT Exemption (base) | $88.1K |
| = Effective Exemption | $88.1K |
| = AMT Base (AMTI - Exemption) | $171.9K |
| Tentative Minimum Tax (26%/28%) | $44.7K |
| Regular Tax | $58.0K |
| AMT Liability | $0 |
Come utilizzare US Alternative Minimum Tax (AMT) Calculator 2025
Enter Regular Taxable Income and Tax
Input your regular taxable income (from Form 1040 line 15) and the computed regular income tax. These are compared against AMT.
Add AMT Preference Items
Common preferences include SALT deducted (add back for AMT), ISO stock option exercise gains, accelerated depreciation, and private activity bond interest.
Review AMT Calculation
The calculator computes AMTI, applies the exemption (with phase-out), calculates tentative minimum tax, and shows AMT liability = max(0, TMT - regular tax).
Understand Your Exposure
If AMT liability > 0, you owe AMT in addition to regular tax. The AMT credit (Form 8801) may allow you to recover some AMT in future years.
Suggerimenti
- Exercising ISOs in December vs January can shift AMT liability to a different tax year — timing matters.
- The AMT credit (Form 8801) lets you recover AMT paid in prior years when regular tax exceeds AMT in a subsequent year.
- If you are close to the AMT threshold, accelerating or deferring income or deductions may 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.