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Tax Topics

Tax Topics

2009 Tax Stimulus
2012 Election Tax Plans
2014 Budget
Alternative Minimum Tax (AMT)
American Jobs Act of 2011
Brief Description of the Model 2013
Current-Law Distribution of Taxes
Deficit Reduction Proposals
Distribution of the 2001 - 2008 Tax Cuts
Earned Income Tax Credit
Economic Stimulus
Education Tax Incentives
Estate and Gift Taxes
Expiration of the Bush Tax Cuts
Explanation of Income Measures 2013
Federal Budget
Fiscal Cliff
Fiscal Crisis
Flow-Through-Enterprises
Guide to TPC Tables
Health Insurance Tax Incentives
Homeownership
How to Interpret Distribution Tables 2013
Marriage Penalties
Model FAQ 2013
Model Related Resources and FAQs
Payroll Taxes
Presidential Transition - 2009
Recent Tax Stimulus Legislation
Retirement Saving
Tax Encyclopedia Index
Tax Expenditures
Tax Reform Proposals
Value-Added Tax (VAT)
Who Doesn't Pay Federal Taxes?
Working Families

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Alternative Minimum Tax (AMT) Tables

The American Taxpayer Relief Act of 2012 (ATRA) implemented permanent AMT relief. ATRA increased the AMT exemption; indexed the exemption, tax bracket threshold, and exemption phase-out threshold for inflation; and allowed taxpayers to claim certain personal credits regardless of tentative AMT. As a result, TPC projects that the AMT will only affect about 4 percent of taxpayers each year. Prior to the passage of ATRA, the percentage of taxpayers affected by the AMT remained low each year only because Congress enacted temporary "patches" that increased the AMT exemption.

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
Basic Statistics under Current Law and Pre-ATRA Law, 2011-2013, and 2022
AMT Statistics under Current Law, 2011-2013

View previous AMT Tables