If you're paying the AMT the 39.6% doesn't apply. The top AMT rate is 28%. Whether you pay the AMT or not isn't really based on how much money you make. It's b

If you're paying the AMT the 39.6% doesn't apply. The top AMT rate is 28%. Whether you pay the AMT or not isn't really based on how much money you make. It's based on how many deductions not allowed under the AMT you take (deductibility of state taxes being the biggest one).