Alternative Minimum Tax

Estimate 2026 federal income tax and AMT, including an ISO exercise, deduction addbacks and prior AMT credit.

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Income and deductions

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Use the verified carryforward from Form 8801. It is not the total AMT you have paid. This estimate assumes no other tax credits.

AMT adjustments

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Exercise-date market value minus strike price, times shares still held. Shares sold in the exercise year generally have no separate exercise AMT adjustment.

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Estimated federal tax

Total federal income tax, AMT and NIIT$90,282
Regular income tax$31,934
Additional AMT$58,348
Net investment income tax$0
Prior AMT credit used$0
Prior credit remaining$0

AMT calculation

Alternative minimum taxable income$430,000
Exemption after phaseout$90,100
Income above the exemption$339,900
Tentative minimum tax$90,282
Deduction added back$16,100
Compare ISO, NSO and RSU sale timing
How it works

AMT is the excess of tentative minimum tax over regular income tax. For 2026, the exemption falls by 50 cents for each dollar over the phaseout threshold. Rates are 26% and 28%; qualifying gains keep their 0%, 15% and 20% rates. Separate filers have an additional high-income adjustment.

This model covers ordinary income and ordinary stock gains. Enter income after above-the-line adjustments and itemized deductions after limits. It excludes state and payroll tax, foreign tax credits, age/blindness deductions, senior deductions, QBI, other credits, collectibles, real-estate recapture and foreign-earned-income exclusions. NIIT assumes entered qualified income is net investment income.

Credit recovery is limited to regular tax above tentative minimum tax. New credit eligibility requires Form 8801; standard-deduction and other exclusion-item AMT do not create recoverable credit. For a later ISO sale with a different AMT cost basis, use the equity planner.

Sources: IRS 2026 amounts, Form 6251, Form 8801. This is a planning estimate, not a completed tax return.

How it works›

Model and assumptions. Compares regular federal income tax with tentative minimum tax after the implemented exemptions and addbacks. The ordinary-income and ordinary-stock-gain scope omits specialized credits and adjustments; it is not a completed Form 6251. Source years and exclusions are documented in AMT and equity methods.IRS: Form 6251 instructions