For tax year 2014, the Alternative Minimum Tax Exemption amounts increased to $82,100 for married filing jointly or qualifying widow(er) status, $41,050 for a married filing separately, $52,800 for single and head of household status, and $23,500 for estates and trusts. In addition, nonrefundable credits are allowed against AMT.
Prior year comparable rates:
Year | Married Filing Jointly | Single | Married Filing Separate | Estates and Trusts |
2014 | $82,100 | $52,800 | $41,050 | $23,500 |
2013 | $80,800 | $51,900 | $40,400 | $23,100 |
2012 | $78,750 | $50,600 | $39,375 | $22,500 |
2011 | $74,450 | $48,450 | $37,225 | $22,500 |
2010 | $72,450 | $47,450 | $36,225 | $22,500 |
2009 | $70,950 | $46,700 | $35,475 | $22,500 |
2008 | $69,950 | $46,200 | $34,975 | $22,500 |