Get your taxes done using TurboTax

"The 3.8 percent tax applies to the lesser of 1) net investment income or 2) the excess of the taxpayer’s MAGI over the threshold. It must be paid in addition to a taxpayer’s regular income tax liability, or if applicable, alternative minimum tax liability."

http://www.mossadams.com/articles/2014/february/net-investment-income-tax?feed=1d55098d-7994-4ede-94...

Tom Young