Alternative Minimum Tax questions

[Ir1sh6uck]

My parents will probably hit the AMT this year, and I help with their taxes every year and now I'm trying to figure out if there's a simple way to tell.
I know the basic idea behind AMT, but I looked at the IRS site, and honestly, I was completely lost.

Is there any quick and simple way to know? I'm not a tax pro, so I'm just looking for an answer in a nutshell. Any thoughts?
Also, what's the AMT exemption amount for married couples filing jointly for the 2025 tax year

 

[kitimat–stikine21]

For 2025, the AMT exemption for married couples filing jointly is $137,000 and starts phasing out at $1,252,700. The easiest way to check if they're in AMT territory is to run Form 6251 and see if stuff like big state tax write-offs or incentive stock options bumps their income past the regular tax. Do they usually have a lot of SALT deductions or stock activity?

 

[Aviat10n]

bro @Ir1sh6uck tell your parents not to calculate it manually using the IRS instructions; it's a nightmare even for CPAs. If you use tax software (like TurboTax or H&R Block), the easiest 'quick way' to tell is to run the return and then look for the specific line item that says 'Total Tax'. If that amount is higher than the line item for 'Regular Tax', then they've officially been hit by the AMT. The software does all the complicated Form 6251 math for you automatically

 

[Mrs.softtouvh]

If they have lots of state/local tax deductions or big itemized deductions, AMT might hit. The married filing jointly exemption is $137,000