That amount for Net Investment Income is for high income taxpayers to pay some additional taxes.
It most likely will have no impact on your return.
Form 8960 (Net Investment Income Tax – Individuals, Estates, and
Trusts) used for the 3.8% surtax on investment income for the Affordable
Care Act. It first appeared in tax year 2013.
If you have income from investments and your modified adjusted gross
income (MAGI) exceeds $200,000 for individuals, $250,000 for spouses
filing jointly, and $125,000 for spouses filing separately, we'll
include Form 8960 with your return.
Click on this link for more detail:
https://www.irs.gov/individuals/net-investment-income-tax
