The alternative minimum tax (AMT) affects about 5 percent of taxpayers each year but the number is that low only because Congress temporarily increases the AMT exemption each year. Under current law, the AMT will affect an increasing fraction of taxpayers over time.
The following tables show historical and projected numbers of affected taxpayers, estimates of AMT revenue, and descriptive statistics by characteristics of affected taxpayers (such as income, filing status, number of children, and state tax levels).
| Recent History and Projections |
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| Basic Statistics under Current Law and Current Policy, 2011, 2012, 2013, and 2022 |
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| AMT Statistics under Current Law, 2011-2013 |
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View previous AMT Tables 