Form 8960 works by going through the calculation if your modified AGI triggers that it might be applicable. The good news is that when the form becomes available and you are able to file your return, you will not incur a delay in processing since the IRS will not start processing returns until February 12, 2021.
To read more about Form 8960, take a look at the following TurboTax article.
What is Form 8960: Net Investment Income Tax
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