@Aranda1208
According to the instructions for Form 8960, if your MAGI (check Line 11 on your 1040) meets one of the following thresholds, you are someone "Who Must File" a Form 8960:
- Married Filing Jointly or Qualifying Widow(er) is $250,000.
- Married Filing Separately is $125,000.
- Single or Head of Household is $200,000.
