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Corbett's AMTI is $620,000. What is his AMT exemption under the following alternative circumstances? b. He is married and files a separate return Amount of

Corbett's AMTI is $620,000. What is his AMT exemption under the following alternative circumstances?

b. He is married and files a separate return

Amount of AMT exemption=?

c. His filing status is single.

Amount of AMT exemption=?

d. His filing status is head of household.

Amount of AMT exemption=?

EXHIBIT 8-5 2019 AMT Exemptions

Filing Status Exemption Phase-Out Begins at This Level of AMTI Phase-Out Complete for This Level of AMTI
Married filing jointly $111,700 $1,020,600 $1,467,400
Married filing separately 55,850 510,300 733,700
Head of household and single 71,700 510,300 797,100

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