### Question
How is the term unused parental minimum tax exemption defined?


### Answer
The term **unused parental minimum tax exemption** is defined in *26 U.S.C. § 59* as the following:

> the excess (if any) of—


(i) the exemption amount applicable to the parent under section 55(d), over


(ii) the parent's alternative minimum taxable income

#### Citation:
  - *26 U.S.C. § 59*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART VI-ALTERNATIVE MINIMUM TAX**

