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and under § 45R(d)(1)(B) for determining who is an eligible small employer for purposes of the credit. .11 Exemption Amounts for Alternative Minimum Tax. For taxable years beginning in 2016, the exemption amounts under § 55(d)(1) are: Joint Returns or $83,800

Surviving Spouses Unmarried Individuals (other than $53,900 Surviving Spouses)

Married Individuals Filing Separate $41,900

Returns Estates and Trusts $23,900 For taxable years beginning in 2016, under § 55(b)(1), the excess taxable income above which the 28 percent tax rate applies is: Married Individuals Filing Separate Returns $93,150

Joint Returns, Unmarried Individuals (other than surviving spouses), and Estates and Trusts $186,300

For taxable years beginning in 2016, the amounts used under § 55(d)(3) to determine the phaseout of the exemption amounts are: Joint Returns or $159,700

Surviving Spouses Unmarried Individuals (other than $119,700 Surviving Spouses)

Married Individuals Filing Separate $79,850

Returns and Estates and Trusts