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US Tentative Minimum Tax Historical 2022–23

Estimate a simplified tentative minimum tax from AMT income, historical filing status exemption and credits.

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Calculator inputs

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How to use this calculator

  1. Enter the known values in the units shown. Results update as you type.
  2. Where results are editable, change one to solve backwards. Lock a value to hold it fixed.
  3. Use the worked example to check the method. Reset restores the starting fields.

Use the result with context

Results are estimates for planning and education. Confirm rates, taxes, fees, and legal requirements with the relevant institution or a qualified professional before making a financial decision.

Formula and method

A single filer with AMT income of 100,000 in 2022 has a modeled exemption of 75,900, taxable amount of 24,100 and tentative tax of 6,266 before comparison with regular tax.

AMT taxable income = max(0,AMTI−phased exemption); tentative tax uses 26%/28% historical bands less entered credits, with a zero floor.

Worked example

Enter these known values and leave the other values blank.

Adjusted Gross Income (AGI)
100000 $
AMT income add-backs
0 $
Tax credits
0 $
AMTI
100000 $
Taxable income
24100 $

Assumptions and limitations

  • This historical 2022/2023 model estimates tentative minimum tax, not the extra AMT due. Actual AMT requires comparing with regular tax and completing Form 6251; special capital-gain rates and many adjustments are omitted.
  • The adjustment field is an add-back to entered income. It is separate from the filing-status AMT exemption calculated internally. The 2022 single exemption is corrected from the captured 2021 value $73,600 to $75,900.
  • Clear an editable unknown before solving an inverse. Selection controls and forced outputs cannot be inferred.

Common questions

What does this model assume?

This historical 2022/2023 model estimates tentative minimum tax, not the extra AMT due. Actual AMT requires comparing with regular tax and completing Form 6251; special capital-gain rates and many adjustments are omitted.

Is this the additional AMT I owe?

No. It estimates simplified historical tentative minimum tax. Form 6251 adjustments and comparison with regular tax are required to determine actual AMT.

References

The calculation follows this reviewed mathematical model: AMT taxable income = max(0,AMTI−phased exemption); tentative tax uses 26%/28% historical bands less entered credits, with a zero floor. Required model inputs: AMT income must be nonnegative. Entered credits must be nonnegative.

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