If the AMT base is greater than $182,500,the AMT rate for an individual taxpayer is the same as the AMT rate for a C corporation.

Name: If the AMT base is greater than $182,500,the AMT rate for an individual taxpayer is the same as the AMT rate for a C corporation.
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The AMT rate for an individual taxpayer is 26% on the first $182,500 of AMT base and 28% on the AMT base in excess of this amount.The AMT rate for a C corporation is 20%.

If the AMT Base Is Greater Than $182,500,the AMT Rate