Say you make 20万,AMT deduction is 7万, so you pay tax on 13万。assuming you don't have family, no exemptions, don't save for 401k, your tax rate is 26% (fed) + 10% (state) = 36% on 13万 你的 effective tax is 23%, that's maximum。如果你有家庭减1万,存了401K减1万,自住房贷款减1万,你your tax rate is 26% (fed) + 10% (state) = 36% on 10万 你的 effective tax only 18%, 这没有算上其他 itemized deductions. 所以jjjj is right, if your effective tax rate is that high, you must be a millionare.