Tax Brackets 2024 Married Filing Jointly Over 65. In 2024, the 28 percent amt rate applies to excess amti of $232,600 for all taxpayers ($116,300 for married couples filing separate returns). Learn how marginal tax rates work, see tables for all filing statuses, and understand changes from 2023.
Your bracket depends on your taxable income and filing status. The amt exemption amount for 2023 is $81,300 for singles and $126,500 for married couples filing jointly (table 3).