*Correction: The software seems to conform to the letter of the instructions. That said, the instructions are kind of poorly constructed. Hypothetically, a single filer with $150K in wages and $50K in investment income wouldn't pay any additional tax. Meanwhile a person with $160K in wages and $50K in investment income does pay 3.8% on the $10K over 200K...which means two people with identical investment income have very different tax outcomes for what they pay on the investment income...because of their wages...
