Alternative Minimum Tax (AMT) Calculator 2026

AMTI computation, exemption phaseout, ISO exercise add-back, SALT add-back, 26%/28% rates. AMT vs. regular tax comparison. Form 6251.

IRC 55IRC 56 adjustmentsIRC 57 preferencesIRC 58 exemptionForm 6251

Filing Status & Regular Tax

Filing Status

Regular Taxable Income ($)

Form 1040 Line 15 - after all deductions

Regular Income Tax ($)

Form 1040 Line 16 - before credits

AMT Adjustments & Preference Items

SALT Deducted on Schedule A ($)

Added back for AMT. IRC 56(b)(1)(A)(ii). Capped at $10K under TCJA/OBBBA for regular tax but fully added back for AMT.

ISO Exercise Spread ($)

FMV minus exercise price on ISOs exercised but not sold. Largest single AMT trigger. IRC 56(b)(3).

Depreciation Adjustment ($)

MACRS minus ADS depreciation on real property and personal property. IRC 56(a)(1).

Other Preferences & Adjustments ($)

Private activity bond interest, excess depletion, other IRC 57 items.

LTCG / Qualified Dividends in AMTI ($)

These retain preferential rates (0/15/20%) within AMT. Enter to preserve the lower rate calculation.

Prior Year AMT Credit - Form 8801 ($)

AMT paid in prior years on deferral items generates a credit usable in regular tax years.

Results

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