Page 23 - 2021 Taxes Quick Guide_01

ALTERNATE MINIMUM TAX

Filing status or entity AMT exemption amount AMTI phaseout of
exemption*

Married filing jointly or $114,600 $1,047,200 to $1,505,600

surviving spouses

Single or heads of $73,600 $523,600 to $818,000

household

Married filing separately $57,300 $523,600 to $752,800

Estates and trusts $25,700 $85,650 to $188,450

* At 25% of AMTI above phaseout threshold.