Federal tax
Net investment income tax
Explore the basic 3.8% NIIT calculation using amounts already classified under Form 8960.
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Sources to check
IRS · Net Investment Income Tax ↗Illustrative NIIT
$1,140
Filing-status threshold$200,000
MAGI above threshold$50,000
Lesser amount subject to 3.8%$30,000
What this model assumes
- Individual 3.8% NIIT arithmetic only. Inputs must already reflect the applicable Form 8960 definitions and deductions.
- Assumes a U.S. individual subject to NIIT. Excludes foreign-person exceptions, trusts, estates, and determining which activities or gains enter net investment income.
Educational summaries, not individualized tax or legal advice. Check the source, applicable tax year, effective dates and subsequent developments. External sources are independent of Syso.tax.
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