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Special Enrollment Examination
Part 1SEE Part 1: Individuals✓Part 2SEE Part 2: BusinessesPart 3SEE Part 3: Representation, Practices and ProceduresWhat is the 2025 AMT exemption amount for a single taxpayer before any phase-out?
Rev. Proc. 2024-40 sets the 2025 AMT exemption at $88,100 for unmarried individuals, $137,000 for joint returns and surviving spouses and $68,500 for married filing separately. It phases out at 25 cents per dollar of AMTI over $626,350 (single). $85,700 was the 2024 single figure. Source: IRC 55(d); Rev. Proc. 2024-40 sec. 3.11. Tax year: 2025 (law as of 31 Dec 2025).
Using the 2024 figure or the married-filing-separately amount.
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