Tax Exempt Form 2025. This applies whether you claimed exempt withholding status in 2024 or not. The amt exemption amount for tax year 2025 for single filers is $88,100 and begins to phase out at $626,350 (in 2024, the exemption amount for single filers was $85,700.
If you’re married and pass away in 2025, your spouse is entitled to a separate $13.99 million exemption and can inherit your unused lifetime exemption by filing an estate tax. This applies whether you claimed exempt withholding status in 2024 or not.