T04-0118
AMT Participation Rate (percent) by Individual Characteristics
Current Law
2
Extended
Current Law
Group
1
Pre-EGTRRA Law
2004
2005
2010
2014
2014
2005
2010
3.5
12.9
29.9
19.4
38.8
5.9
12.0
2.5
9.3
22.2
15.2
29.1
4.5
9.3
*
*
0.5
1.0
6.2
50.5
39.3
27.0
*
0.7
3.7
16.9
39.4
78.0
41.3
29.2
*
2.8
16.0
52.3
80.2
93.8
62.7
35.5
0.1
4.8
18.6
33.7
39.0
61.2
19.4
17.4
0.1
6.5
30.1
64.3
89.2
95.4
65.3
36.9
*
0.9
4.0
12.4
13.9
26.9
18.6
17.4
*
2.3
11.0
23.2
24.4
44.8
18.5
17.0
1.6
2.2
4.6
7.6
4.1
9.9
23.6
32.0
15.2
27.4
40.3
47.2
5.6
21.1
41.1
55.7
22.0
35.0
47.3
56.1
1.3
2.9
11.2
29.6
2.7
9.2
27.8
46.7
2.3
1.0
0.6
11.0
7.8
5.5
23.4
22.2
18.0
18.6
15.3
11.3
30.2
29.6
25.3
5.7
3.6
2.9
11.6
8.5
6.7
Tax Filers by Filing Status
Single
Married Filing Joint
Head of Household
Married Filing Separate
0.7
4.6
0.9
5.6
1.3
18.7
3.5
18.2
2.8
47.1
7.7
45.0
1.9
31.0
10.7
26.3
4.7
62.0
12.8
59.9
0.6
8.5
2.9
10.6
1.1
18.4
6.2
17.3
Married Couple, 2+ kids, 75K<Cash Income<100k
Married Couple, 2+ Kids, 75k<AGI<100k
1.1
2.4
42.6
55.3
80.2
93.8
89.7
93.5
90.7
97.7
39.6
41.6
76.0
80.6
All Taxpayers
3
All Tax Filers
Tax Filers by Cash Income (thousands of 2003$)
Less than 30
30-50
50-75
75-100
100-200
200-500
500-1,000
1,000 and more
Tax Filers by Number of Children
0
1
2
3 or more
Tax Filers By State Tax Level
High
Middle
Low
4
5
6
Source: Urban-Brookings Tax Policy Center Microsimulation Model (version 0304-3).
* Less than 0.05 percent.
(1) Includes returns with AMT liability on Form 6251 and those with lost credits. Tax Units who are dependents of other tax units are excluded fom the
analysis.
(2) Includes all 2010 sunset provisions in EGTRRA and all non-AMT provisions in JGTRRA.
(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.
(6) State codes are not provided on the SOI public-use file for individuals with 1999 AGI above $200,000. Figures here include only those taxpayers for
which we have state-of-residence information.