Who Must File
Attach Form 8960 to your return if your
modified adjusted gross income (MAGI) is
greater than the applicable threshold amount.
U.S. citizens and residents.
Individuals who have for the tax year (a) MAGI that’s
over an applicable threshold amount, and
(b) net investment income, must pay 3.8%
of the smaller of (a) or (b) as their NIIT.
The applicable threshold amount is
based on your filing status.
• Married Filing Jointly or Qualifying Widow(er) is $250,000.
• Married Filing Separately is $125,000.
• Single or Head of Household is $200,000.
