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What is the Net Investment Income Tax (NIIT)?

The Net Investment Income Tax (NIIT) was created as part of the Affordable Care Act and went into effect in 2013. The NIIT is a 3.8% tax that applies to individuals, estates and trusts that have net investment income and modified adjusted gross income above the following statutory threshold amounts:

  • Single or head of household: $200,000
  • Married filing jointly or qualifying widow(er) with dependent child: $250,000
  • Married filing separately: $125,000

You can learn more about the NIIT and which types of investment income are included for the tax here.

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