2025 Alternative minimum tax exemptions
Exemption amounts and phase-outs used to determine alternative minimum taxable income.
Primary reference value
$88,100| Parameter | Amount |
|---|---|
| Exemption / Married filing jointly | $137,000 |
| Exemption / Single | $88,100 |
| Exemption / Head of household | $88,100 |
| Exemption / Married filing separately | 6,850,000.00% |
| Phaseout / Married filing jointly / Phase-out starts | $1,252,700 |
| Phaseout / Married filing jointly / Phase-out ends | $1,800,700 |
| Phaseout / Single / Phase-out starts | $626,350 |
| Phaseout / Single / Phase-out ends | $978,750 |
| Phaseout / Head of household / Phase-out starts | $626,350 |
| Phaseout / Head of household / Phase-out ends | $978,750 |
| Phaseout / Married filing separately / Phase-out starts | $626,350 |
| Phaseout / Married filing separately / Phase-out ends | $900,350 |
- Announced
- 2024-10-22
- Effective
- 2025-01-01 to 2025-12-31
- Next usual release
- October–November
Who this applies to.
AMT uses its own income adjustments and deductions. Comparing gross income with the exemption does not determine an AMT liability.
Published by IRS. The table uses tax year dates. Check the source for eligibility, elections and exceptions.
Use the 2025 number.
A numerical comparison does not establish eligibility, deductions, credit entitlement or tax liability. Read the selected number’s rules.
Alternative minimum tax exemptions history.
| Year | Reference value | Change | Status |
|---|---|---|---|
| 2021 | $73,600 | — | Official |
| 2022 | $75,900 | +$2,300 | Official |
| 2023 | $81,300 | +$5,400 | Official |
| 2024 | $85,700 | +$4,400 | Official |
| 2025 | $88,100 | +$2,400 | Official |
| 2026 | $90,100 | +$2,000 | Official |
| 2027 | $92,800 | +$2,700 | Projected |
History compares the primary reference value; use each year’s full table for other filing statuses, regions or limits.
Questions about alternative minimum tax exemptions.
What is the 2025 alternative minimum tax exemptions?
The sourced table above shows the 2025 values. Its status is official. The primary reference is $88,100; other statuses or categories may differ.
When will the next number be announced?
The usual publication window is October–November. This is a typical schedule, not a promised date. The calendar distinguishes published values from pending releases.
Is this official or projected?
The displayed 2025 record is official. Official means a primary agency document or statute supports the value. A projection states its formula, inflation data and assumptions and changes when an official source becomes available.
How does it compare with last year?
The primary reference changed from $85,700 in 2024 to $88,100 in 2025. Each table should be compared using the same filing status, region and effective period.
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