EXEMPTION AMOUNT PHASEOUT (2026)
01.Core Concepts
Exemption amount is reduced by 50% of the amount by which AMTI exceeds. Phaseout Ends At Phaseout Begins At Filing Status $680,200 $500,000 Single and Head of Household $1,280,400 $1,000,000 Married Filing Jointly and Surviving Spouse $640,200 $500,000 Married Filing Separately $167,600 $104,800 Trust & Estate