The Net Investment Income Tax (NIIT) is calculated at 3.8% 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 widow(er)
- $125,000 for married filing separately
- $200,000 in all other cases.
Please read this IRS document for more information.
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