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.
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 |