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income tax credit is not allowed under § 32(i) if the aggregate amount of certain investment income exceeds $3,300. .06 Exemption Amounts for Alternative Minimum Tax. For taxable years beginning in 2013, the exemption amounts under § 55(d)(1) are: Joint Returns or $80,800

Surviving Spouses Unmarried Individuals (other than $51,900 Surviving Spouses)

Married Individuals Filing Separate $40,400

Returns Estates and Trusts $23,100 For taxable years beginning in 2013, under § 55(b)(1), the excess taxable income above which the 28 percent tax rate applies is: Married Individuals Filing Separate Returns $89,750

Joint Returns, Unmarried Individuals (other than surviving spouses), and Estates and Trusts $179,500

For taxable years beginning in 2013, the amounts used under § 55(d)(3) to determine the phaseout of the exemption amounts are: Joint Returns or $153,900

Surviving Spouses Unmarried Individuals (other than $115,400 Surviving Spouses)

Married Individuals Filing Separate $76,950

Returns and Estates and Trusts .07 Standard Deduction.