AMT Calculator

Your details

Select the tax year. 2026 uses OBBBA-adjusted parameters (phaseout starts at $500k/$1M).
Your taxable income after the standard or itemized deduction and personal exemptions, as it would appear on line 15 of Form 1040.
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Your regular federal income tax liability before any credits. Leave at 0 to have the calculator estimate it from your taxable income using the 2025 brackets.
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The full SALT amount you deducted on Schedule A. Under AMT, the entire SALT deduction is disallowed and must be added back to income.
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If you exercised incentive stock options and did not sell the shares in the same year, enter the spread (fair market value minus exercise price times the number of shares). This amount is phantom income for AMT purposes but not regular-tax purposes.
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Miscellaneous itemized deductions subject to the 2% AGI floor (investment expenses, unreimbursed employee expenses, etc.). These are disallowed for AMT.
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Other preference items such as accelerated depreciation, percentage-depletion excess, and tax-exempt private-activity bond interest. See IRS Form 6251 for the complete list.
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AMT owedNo AMT owed
$0

Additional tax owed above your regular income tax (zero means no AMT applies)

Alternative Minimum Taxable Income$210,000
AMT exemption (after phaseout)$88,100
AMT base$121,900
Tentative minimum tax$31,694
Regular income tax$41,063
Total federal tax$41,063
Total AMT add-backs$10,000
Regular tax$41,063
AMT add-on$0

No AMT owed for 2025 - your regular tax of $41,063 is already higher.

  • Your regular income tax is higher than your tentative minimum tax, so no AMT applies.

Next stepNo AMT this year, but keep an eye on your preference items. If your income or ISO exercises grow substantially, AMT could apply.

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