It depends on the income level of the net investment income and your modified adjusted gross income (MAGI). See the amounts based on filing status below.
Individuals: In the case of an individual, the NIIT is 3.8 percent on the lesser of:
- the net investment income, or
- the excess of modified adjusted gross income over the following threshold amounts:
- $250,000 for married filing jointly or qualifying surviving spouse
- $125,000 for married filing separately
- $200,000 for single or head of household
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