New Amt Threshold 2025. To compensate for this increased tax rate, the exemption threshold, which exempts a certain amount of “adjustable taxable income” from being subject to amt, was increased from $40,000 to the second highest. The first step is to calculate your amt income.

Corporations with $1 billion or more in annual profit. 207,674 filers owed amt with their 2022 form 1040, totaling approximately $3.8 billion.