3-Jun-08
http://www.taxpolicycenter.org
PRELIMINARY RESULTS
T08-0096
AMT Participation Rate (percent) by Individual Characteristics
Current Law
Extended2
Current Law
Group
1
Pre-EGTRRA Law
2007
2008
2009
2010
2018
2018
2008
2010
All Taxpayers 3
4.5
33.8
32.1
34.8
38.0
51.8
13.5
17.8
All Tax Filers
3.2
20.8
23.1
25.3
30.3
39.6
10.3
13.7
Tax Filers by Cash Income (thousands of 2008$) 4
Less than 30
30-50
50-75
75-100
100-200
200-500
500-1,000
1,000 and more
0.0
0.0
0.2
0.6
3.6
47.0
57.2
37.3
0.0
1.4
10.1
35.5
71.0
91.4
69.6
43.7
0.0
1.8
12.6
41.8
75.2
93.1
70.3
43.2
0.0
2.4
15.2
45.9
78.2
94.2
76.9
47.3
0.1
11.4
29.4
52.5
67.6
81.3
29.6
21.4
0.1
12.3
38.1
67.6
92.0
97.0
77.7
43.4
0.0
1.6
7.8
21.0
28.0
48.0
26.9
21.9
0.0
2.4
11.7
26.5
35.3
58.8
27.3
22.1
Tax Filers by Number of Children 5
0
1
2
3 or more
2.2
3.4
5.5
8.2
13.2
28.5
38.6
42.8
15.3
31.3
40.8
45.7
17.3
34.3
43.5
48.5
19.0
43.7
56.5
65.7
31.4
50.4
58.0
63.7
3.2
11.7
28.4
43.6
4.6
19.1
36.7
50.0
Tax Filers By State Tax Level
High
Middle
Low
5.0
2.9
1.8
24.5
21.2
17.2
26.6
23.6
19.4
28.8
25.9
21.5
34.2
31.5
25.8
43.0
40.7
35.7
14.0
10.1
7.1
17.9
13.7
10.1
Tax Filers by Filing Status
Single
Married Filing Joint
Head of Household
Married Filing Separate
1.1
5.7
1.6
5.2
2.8
40.3
12.6
40.0
3.3
44.1
15.2
43.4
3.9
47.8
17.8
46.9
5.7
51.2
34.0
51.9
12.3
66.1
36.0
66.3
1.4
18.4
10.6
15.7
1.9
24.2
15.3
19.8
Married Couple, 2+ Kids, 75k<Cash Income<100k
Married Couple, 2+ Kids, 75k<AGI<100k
0.0
0.3
57.4
77.5
63.5
82.7
67.8
87.3
90.8
98.2
90.1
97.9
57.8
74.2
68.4
85.0
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0308-5).
* Less than 0.05 percent.
(1) Includes returns with AMT liability on Form 6251, with lost credits, and with reduced deductions. Tax Units who are dependents of other tax units are excluded
fom the analysis.
(2) Includes all 2010 sunset provisions in current law.
(3) Taxpayers are defined as returns with positive income tax liability net of refundable credits.
(4) Tax units with negative cash income are excluded from the lowest income class. For a description of cash income, see
http://www.taxpolicycenter.org/TaxModel/income.cfm
(5) Number of children is defined as number of exemptions taken for children living at home.