For tax year 2018, the Alternative Minimum Tax Exemption amounts increased to $109,400 for married filing jointly or qualifying widow(er) status, $70,300 for single and head of household status, $54,700 for a married filing separately, and $24,600 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 |
| 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 |
| 2011 | $74,450 | $48,450 | $37,225 | $22,500 |