For tax year 2013, the Alternative Minimum Tax Exemption amounts increased to $80,800 for married filing jointly or qualifying widow(er) status, $40,400 for a married filing separately, and $51,900 for single and head of household status. In addition, nonrefundable credits are allowed against AMT.

Prior year comparable rates:

Year

Married Filing Jointly

Single

Married Filing Separate

2013

$80,800

$51,900

$40,400

2012

$78,750

$50,600

$39,375

2011

$74,450

$48,450

$37,225

2010

$72,450

$47,450

$36,225

2009

$70,950

$46,700

$35,475

2008

$69,950

$46,200

$34,975

2007

$66,250

$44,350

$33,125

 

For a video presentation of Alternative Minimum Tax (AMT), please see Alternative Minimum Tax.


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