Alternative minimum tax exemption, tax year 2026

For tax year 2026, the alternative minimum tax (AMT) exemption amounts under 26 U.S.C. 55(d)(1) are: unmarried individuals $90,100 (phaseout begins at $500,000); married individuals filing jointly and surviving spouses $140,200 (phaseout begins at $1,000,000); married individuals filing separately $70,100; and estates and trusts $31,400. Authority: 26 U.S.C. 55(d); IRS Rev. Proc. 2025-32 section 4.10.