Federal - United States

    Alternative Minimum Tax (AMT) Calculator

    Estimate tentative minimum tax and additional AMT due based on AMTI and filing status.

    Tax year: 2026Last updated: May 23, 2026AMTI input modelExemption phaseoutTentative minimum tax comparison
    Inputs

    Configure your scenario

    Enter AMTI, filing status, and regular tax to estimate AMT exposure.

    AMTI

    $350,000

    AMT due

    $12,990

    Exemption

    $90,100

    Breakdown

    Detailed estimate

    Allowed exemption
    $90,100
    AMT taxable base
    $259,900
    Tentative minimum tax
    $67,990
    Estimated additional AMT due
    $12,990
    FAQ

    AMT - quick answers

    What is AMTI?+

    AMTI is Alternative Minimum Taxable Income after AMT-specific adjustments and preference items.

    Why does AMT due show zero?+

    If tentative minimum tax is lower than regular tax, no additional AMT is owed.

    Sources & Act Reference

    AMT calculation references

    Exemption phaseout

    AMT exemption reduces as AMTI increases above filing-status thresholds.

    Tentative minimum tax

    AMT taxable base is taxed with 26% and 28% band structure.

    Rule Trace

    Applied rule and official references

    Applied rule: tentative minimum tax minus regular tax equals additional AMT due

    Compliance checklist

    For filing accuracy, compute AMTI using full preference-item rules and Form 6251 schedules.

    Smart Insight

    Estimated additional AMT due is $12,990.