Alternativmindeststeuer-Schaetzer (AMT) — Formel

Alternative Minimum Tax

The AMT is a parallel tax system that limits certain deductions and tax breaks.

AMT = max(Tentative AMT - Regular Tax, 0)

2024 AMT Exemptions

Filing StatusExemption Single$85,700 Married Filing Jointly$133,300

AMT rates: 26% on first $232,600, 28% above that.

Lösungsbeispiel

$200,000 income, $10,000 SALT deduction.

  1. AMTI = $200,000 + $10,000 = $210,000
  2. AMT base = $210,000 - $85,700 = $124,300
  3. Tentative AMT = $124,300 x 26% = $32,318
  4. Regular tax on $200k = ~$36,428
  5. AMT = max($32,318 - $36,428, 0) = $0