2025 Amt Exemption. Taxpayers who have incomes that exceed the amt exemption of $88,100 (single), $137,000 (married filing jointly) and $68,500 (married filing separately) in 2025 may be subject to the. This tax reform measure increased the base amt income exemption amount that's subject to inflation bumps, as well as hiked the threshold at which that exemption phases out.

However, the brackets that apply to different rates will expand. The amt exemption amount is reduced or eliminated with income above these amounts.