| Single filers |
Pre-TCJA (AMT in 2017)
|
Under TCJA (AMT in 2025)
|
Under OBBBA (AMT in 2026)
|
|---|---|---|---|
| AMT exemption | $54,300 | $88,100 | $90,300* |
| Phaseout income level | $120,700 | $626,350 | $500,000 |