Assuming no phaseout,the AMT exemption amount for a married taxpayer filing separately for 2014 is more than the AMT exemption amount for C corporations.

Name: Assuming no phaseout,the AMT exemption amount for a married taxpayer filing separately for 2014 is more than the AMT exemption amount for C corporations.
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The AMT exemption amount for a married taxpayer filing separately for 2014 is $41,050.The AMT exemption amount for C corporations is $40,000.

Assuming No Phaseout,the AMT Exemption Amount for a Married Taxpayer