| Joint filers |
Pre-TCJA (AMT in 2017) |
Under TCJA (AMT in 2025)
|
Under OBBBA (AMT in 2026)
|
|---|---|---|---|
| AMT exemption | $84,500 | $137,000 | $140,400* |
| Phaseout income level | $160,900 | $1,252,700 | $1,000,000 |
Disclosure Title
Source:
Disclosure
irs.gov.
For illustrative purposes only.
*As of 09/29/2025, the IRS had not released the 2026 inflation-adjusted exemption amounts. Estimated amount above assumes inflation rate of 2.5% rounded to the nearest hundred dollars.