Tax & Payroll
Alternative Minimum Tax Calculator (2026, Form 6251)
Estimate whether you owe AMT by comparing tentative minimum tax with your regular tax.
Preparing your result…
What this calculator does
Estimates AMT from AMTI and regular tax.
What your result means
AMT owed on top of regular tax.
Formula
Exemption = max(0, base − 25% × (AMTI − phase-out start)); TMT = 26% up to the 28% threshold + 28% above, on (AMTI − exemption); AMT = max(0, TMT − regular tax)
The step-by-step working for your own numbers appears with the result above and in the PDF report.
Frequently asked questions
Symbols and assumptions
- AMTI
- Alternative minimum taxable income
- TMT
- Tentative minimum tax
- • Tax year 2026 figures from IRS Rev. Proc. 2025-32 unless stated.
- • 2026 exemptions, phase-outs and 28% threshold.
Sources and review
Reviewed 2026-09-23 · Next review 2027-01-15
- • Preferential capital-gain rates inside AMT and AMT FTC not modelled.
- • Federal only — state and local taxes are excluded.
- • Rules change annually; figures apply to tax year 2026 only.
- • Educational estimate, not tax advice.
Important limitation
This is an educational estimate based only on the values and formula shown. Verify current rates, rules, units, and professional standards before relying on the result. It is not personalized financial or investment advice.
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