Alternative Minimum Tax (AMT) Calculator 2026-2030

Tax Year, Filing Status & Regular Tax

Tax Year

2026 figures are from Rev. Proc. 2025-32 sections 4.03 and 4.10. 2027-2030 indexed amounts are projections.

Assumed Annual Inflation for Projected Years (%)

Used only for 2027-2030. Applied to the 2026 base as a chained CPI-U growth rate, then rounded under the statute (IRC 55(d)(3)(C), 55(d)(4)(B)(iii), 1(j)(5)(C)).

Filing Status

IRC 55(d)(1). Marital status is determined under IRC 7703.

Regular Taxable Income ($)

Form 1040 line 15 (after the standard or itemized deduction and any QBI deduction).

Regular Tax for Form 6251 Line 10 ($)

Form 1040 line 16 plus Schedule 2 line 1z, less Schedule 3 line 1 (foreign tax credit). Default is the 2026 MFJ ordinary-rate tax on $400,000 (Rev. Proc. 2025-32 Table 1). Enter your own figure.

AMT Adjustments & Preference Items (Form 6251 Part I)

Taxes Added Back - Line 2a ($)

If you itemize: Schedule A line 7 (state and local taxes after the SALT cap, plus other taxes). If you take the standard deduction: enter the standard deduction (Form 1040 line 12e). IRC 56(b)(1)(A)(ii) and 56(b)(1)(D). SALT cap for the selected year is shown under Assumptions (IRC 164(b)(7)).

Tax Refund Included in Income - Line 2b ($)

State and local income tax refund included on Schedule 1 (entered as a positive number here; subtracted). IRC 56(b)(1)(C).

ISO Exercise Adjustment - Line 2i ($)

Excess of FMV at exercise over exercise price on incentive stock options exercised and held at year end. Negative if you sold ISO stock and the AMT gain is lower than regular gain. IRC 56(b)(3).

Depreciation Adjustment - Line 2l ($)

Regular tax depreciation minus AMT depreciation (negative if AMT depreciation is larger). IRC 56(a)(1).

Other Adjustments & Preferences - Lines 2c-2h, 2j-2k, 2m-2t, 3 ($)

Net total of the remaining Form 6251 adjustments and preferences, for example private activity bond interest (IRC 57(a)(5)), excess percentage depletion (IRC 57(a)(1)), investment interest, NOL, passive activity, and QSBS (line 2h) items. Enter negative amounts as negatives.

Enhanced Deduction for Seniors, Schedule 1-A ($)

Added back to AMTI through Form 6251 lines 1a-1b. Per the 2025 Instructions for Form 6251 (What's New). 2026 instructions are not yet published; the same treatment is assumed.

Qualified Dividends + Net Capital Gain at 0/15/20% ($)

Form 6251 line 13 (adjusted net capital gain including qualified dividends, as refigured for AMT). Leave 0 if none. Triggers the Part III computation under IRC 55(b)(3).

Unrecaptured Section 1250 Gain ($)

Schedule D line 19 (Form 6251 line 14). Taxed at up to 25% in Part III. 28% rate gain is taxed at the 26%/28% AMT rates.

AMT Foreign Tax Credit - Line 8 ($)

Computed separately on Form 1116 for AMT. IRC 59(a).

Prior-Year Minimum Tax Credit - Form 8801 ($)

Available credit carryforward. Allowed only against regular tax in excess of tentative minimum tax. IRC 53(c).

Other Credits Reducing Regular Tax ($)

Nonrefundable credits under subparts A, B, D, E and F of Part IV that reduce regular tax in the IRC 53(c)(1) limit. Used only for the Form 8801 limit.

Not modeled: Form 2555 foreign earned income, estates and trusts, children subject to the kiddie tax exemption cap (Rev. Proc. 2025-32 section 4.11), and corporate AMT (IRC 55(b)(2)).

Results

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Last verified: October 29, 2026. Figures checked against IRC 53, 55, 56, 59 and 164 (Cornell LII), Rev. Proc. 2025-32 sections 2.07 and 4.10, the 2025 Instructions for Form 6251 and the 2026 draft Form 6251.

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