There is no easy answer to that question. The AMT for individuals and for corporations differ and have different thresholds. The AMT is essentially a parallel tax system. You calculate your regular income tax and then you calculate your tax liability under the AMT. If your tax under the AMT is higher you pay the amount above the regular income tax as your AMT liability. There is an AMT exemption of $83,400 so this amount may be deducted from your AMT income to lessen the chance of being liable for the AMT.Some things that may trigger an AMT liability are
• High gross income relative to taxable income.
• Large number of dependents.
• Exercise of incentive stock options.
• Long-term capital gains.
• Large deductions on Schedule A for taxes or
miscellaneous expenses.
• Tax-exempt interest from private activity bonds
It is extremely complex and there is no way to give a specific dollar amount saying if your income is $XXX, you will be subject to the AMT.