AMT Changes Coming in 2026
⚠️ High earners: the AMT is coming back stronger.
The Tax Cuts and Jobs Act gave most taxpayers relief from the Alternative Minimum Tax (AMT). But starting in 2026, the OBBBA makes exemption phase-outs hit harder:
• Thresholds drop to $500,000 (single) / $1,000,000 (married)
• The phase-out percentage doubles from 25% → 50%
Who’s at risk?
✔️ Investors with large capital gains
✔️ Executives exercising stock options
✔️ High-income taxpayers in high-tax states
💡 With careful planning—timing capital gains, stock option exercises, and deductions—you can reduce exposure.

Video Script
The Tax Cuts and Jobs Act gave most taxpayers a break from the Alternative Minimum Tax. But starting in 2026, the One Big Beautiful Bill Act makes the AMT bite much harder. Here’s what’s changing: #1) Exemption phase-outs drop to $500,000 for singles and $1,000,000 for married couples, and #2) the phase-out rate doubles from 25% to 50%
Who’s at risk? #1) Investors with big capital gains, #2) Executives exercising stock options, and #3) High-income earners in high-tax states. The good news: with careful planning around timing capital gains, exercising stock options, and deductions, you can reduce your AMT exposure. This has been a tax saving tip from Accounting Solutions. Book a time to learn more.

Disclaimer: This content is provided for educational purposes only and is not legal, tax, accounting, or financial advice. Every situation is unique, so consult your own attorney, CPA, or financial advisor before making decisions based on this information.