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.10 Exemption Amounts for Alternative Minimum Tax. For taxable years beginning in 2018, the exemption amounts under § 55(d)(1) are: Joint Returns or $109,400

Surviving Spouses Unmarried Individuals (other than $70,300 Surviving Spouses)

Married Individuals Filing Separate $54,700

Returns Estates and Trusts $24,600 For taxable years beginning in 2018, under § 55(b)(1), the excess taxable income above which the 28 percent tax rate applies is: Married Individuals Filing Separate Returns $95,550

Joint Returns, Unmarried Individuals (other than surviving spouses), and Estates and Trusts $191,100

For taxable years beginning in 2018, the amounts used under § 55(d)(3) to determine the phaseout of the exemption amounts are: Joint Returns or $1,000,000

Surviving Spouses Unmarried Individuals (other than $500,000 Surviving Spouses)

Married Individuals Filing Separate $500,000

Returns Estates and Trusts $81,900 SECTION 3. EFFECT ON OTHER DOCUMENTS This revenue procedure modifies and supersedes sections 3.08 and 3.10 of Rev.