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It helps to ensure that those taxpayers pay at least a minimum amount of tax.
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The alternative minimum tax (AMT) applies to taxpayers with high economic income by setting a limit on those benefits. For more information on this condition, see IRS Publication 519, U.S. Under the tax law, certain tax benefits can significantly reduce a taxpayers regular tax amount. The individual does not file a joint return with the individual’s spouse for tax year 2021 or files it only to claim a refund of withheld income tax or estimated tax paid.For more information about how to properly claim an individual as a dependent, see IRS Publication 501, Dependents, Standard Deduction, and Filing Information. As your income goes up, the tax rate on the next layer of income is higher. You pay tax as a percentage of your income in layers called tax brackets.
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