IRC §1411 · Form 8960

Net Investment Income Tax (3.8%)

High earners owe an extra 3.8% on investment income. See exactly what you owe.

Filing status

Modified AGI (MAGI)

Interest income

Ordinary & qualified dividends

Net capital gains

Net rental + royalty income

Passive K-1 / non-§469 income

Investment expenses (allocable)

Your Net Investment Income Tax

Total investment income

MAGI threshold (your status)

MAGI over threshold

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Per IRC §1411(a)(1), the 3.8% rate applies to the lesser of (1) net investment income or (2) MAGI minus the statutory threshold. Wages, active business income, and Social Security are NOT investment income.

Have our office file Form 8960 for you

Thresholds are NOT inflation-indexed (frozen since 2013). Trusts and estates have a separate $15,200 (2024) threshold. Call 689-331-5723 or email info@zerofusstaxes.com.