For all taxpayers, except those married filing separately, the individual alternative minimum tax rate for 2014 is 26 percent on the first $182,500 of income and 28 percent on income above $182,500.

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The individual alternative minimum tax rate for 2014 is indeed 26 percent on the first $182,500 of income and 28 percent on income above $182,500, for all taxpayers except those married filing separately.

For All Taxpayers, Except Those Married Filing Separately, the Individual