替代性最低税计算器
使用免费替代性最低税（AMT）计算器，估算您是否需要缴纳AMT以及具体金额，帮助您优化税务规划，避免意外税负。
USD
USD
USD
AMT (if any)
$0
Alternative Minimum Taxable Income$210,000
Regular Tax$41,043
AMT (if any) vs Taxable Income
公式
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.
计算示例
$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
常见问题
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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