Estimador de Impuesto Mínimo Alternativo
Estima si estás sujeto al impuesto mínimo alternativo (AMT) federal.
AMT (if any)
$0
AMT (if any) vs Taxable Income
Fórmula
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
AMT rates: 26% on first $232,600, 28% above that.
Ejemplo Resuelto
$200,000 income, $10,000 SALT deduction.
- 01AMTI = $200,000 + $10,000 = $210,000
- 02AMT base = $210,000 - $85,700 = $124,300
- 03Tentative AMT = $124,300 x 26% = $32,318
- 04Regular tax on $200k = ~$36,428
- 05AMT = max($32,318 - $36,428, 0) = $0
Preguntas Frecuentes
What triggers AMT?
Common triggers: large SALT deductions, incentive stock option exercises, tax-exempt interest from private activity bonds, and large itemized deductions.
Is AMT still common?
The 2017 tax reform significantly reduced AMT exposure by increasing exemptions and capping SALT at $10,000. Far fewer taxpayers owe AMT now.
Can I get AMT credit in future years?
Yes. If you pay AMT due to timing differences (like ISO exercises), you may claim an AMT credit in future years when those items reverse.
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