NIIT Form 8960 Calculator
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Guide
Net Investment Income Tax Guide
The 3.8% Net Investment Income Tax (NIIT) applies to the lesser of net investment income or the excess of modified AGI over statutory thresholds.
Formula
Statutory Threshold = $200k (Single) / $250k (MFJ) / $125k (MFS)
Taxable Base = min(Net Investment Income, max(0, MAGI - Threshold))
NIIT Due = Taxable Base * 3.8%Frequently Asked Questions
- Are the NIIT statutory thresholds indexed for inflation?
- No, the statutory thresholds ($200,000 for single, $250,000 for married joint) are not indexed for inflation under current federal law.
- What income is included in Net Investment Income?
- Net Investment Income includes interest, dividends, capital gains, rental income, royalties, and passive business activity income.