Alternative Minimum Tax - Exemption Amounts
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For tax year 2023, the Alternative Minimum Tax Exemption amounts increased to $126,500 for married filing jointly or qualifying widow(er) status, $81,300 for single and head of household status, $63,250 for a married filing separately, and $28,400 for estates and trusts. In addition, nonrefundable credits are allowed against AMT.

Comparable rates by year:

Year Married Filing Jointly Single Married Filing Separate Estates and Trusts
2022 $118,100 $75,900 $59,050 $26,500
2021 $114,400 $73,600 $57,300 $25,700
2020 $113,400 $72,900 $56,700 $25,400
2019 $111,700 $71,700 $55,850 $25,000
2018 $109,400 $70,300 $54,700 $24,600
2017 $84,300 $54,300 $42,250 $24,100
2016 $83,800 $53,900 $41,900 $23,900
2015 $83,400 $53,600 $41,700 $23,800
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