The most important tax changes for 2018
The AMT prevents high-income taxpayers from avoiding paying individual income tax. The AMT exemption amount is $55,400 (up from $54,300 in 2017) and begins to phase out at $123,100 (up from $120,700).
It's $86,200 for married couples filing jointly (up from $84,500 in 2017), beginning to phase out at $164,100 (up from $160,900).