Exemption amount. The exemption amount on Form 6251, line 5, has increased to $75,900 ($118,100 if married filing jointly or qualifying surviving spouse; $59,050 if married filing separately).
Also, the amount used to determine the phaseout of your exemption has increased to $539,900 ($1,079,800 if married filing jointly or qualifying surviving spouse).
AMT tax brackets. For 2022, for non-corporate taxpayers, the 26% tax rate applies to the first $206,100 ($103,050 if married filing separately) of taxable excess (the amount on line 6). This change is reflected on lines 7, 18, and 39.
