If the AMT base is greater than $191,100, the AMT rate for an individual taxpayer is the same as the AMT rate for married taxpayer, filing jointly.

Question

Quizplus · Accepted Answer

The AMT rate for an individual taxpayer is 26% on the first $194,800 of AMT income and 28% on AMT income above $194,800. However, if the AMT base is greater than $191,100, the AMT rate for a married taxpayer filing jointly also becomes 26% on the first $194,800 of AMT income and 28% on AMT income above $194,800. Therefore, the AMT rate for an individual taxpayer and a married taxpayer filing jointly becomes the same.

If the AMT Base Is Greater Than $191,100, the AMT