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Irs instructions form 8960

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The document is Form 8960, used by individuals, estates, and trusts to report and calculate the Net Investment Income Tax (NIIT) as mandated by the Internal Revenue Service (IRS). It includes sections for reporting various types of investment income, deductions related to investment expenses, and the computation of the tax owed based on net investment income.

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Click ‘Get Form’ to open it in the editor.
Begin by entering your name(s) as shown on your tax return at the top of the form.
In Part I, follow the instructions for Section 6013 elections if applicable, then proceed to report your taxable interest, ordinary dividends, and annuities in lines 1-3.
For line 4a, provide details on rental real estate and other income sources. Adjustments can be made in lines 4b and 4c.
Continue to report net gains or losses from property dispositions in lines 5a through 5d, ensuring you follow the specific instructions provided.
Calculate total investment income by combining all relevant lines as indicated in line 8.
In Part II, list any investment expenses allocable to investment income on lines 9a through 9c and calculate total deductions.
Finally, complete Part III by calculating net investment income tax based on your entries from previous sections.

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How can your client avoid the additional 3.8 capital gains tax?

Donate Appreciated Assets: While charitable donations are not deductible for NIIT, as is the case with the regular income tax, one NIIT reduction strategy is to donate appreciated securities directly to qualified charities to avoid paying capital gains tax before donating.

What triggers the IRS form 8960?

You must file Form 8960 if your MAGI exceeds the following thresholds: $200,000: Single or Head of Household; $250,000: Married Filing Jointly or Qualifying Widow(er); $125,000: Married Filing Separately.

How do I avoid 3.8% investment tax?

How do you avoid the net investment income tax? You can avoid the net investment income tax by keeping your MAGI below $200,000 for single filers, $250,000 for those married filing jointly or $125,000 for those married filing separately. But that doesnt mean you have to make less money.

At what income level does the 3.8 surtax kick in?

The threshold is $250,000 for joint filers, $125,000 for married filing separately, and $200,000 for all other filers.

How do I avoid paying 3.8% Medicare surtax?

Look for ways to minimize your AGI. The lower your AGI (the number at the bottom of the TAX-FORM 1040) the lower the amount of your income will be subject to the 3.8% surtax. Need another reason to contribute to your retirement plan? Making contributions to your 401k, 403b or pension will lower your AGI.

8960 instructions

Gov form 8960 for instructions and the latest information pdf Form 8960 instructions Gov form 8960 for instructions and the latest information 2022 Gov form 8960 for instructions and the latest information 2021 Form 8960 PDF Form 8960 instructions PDF Non section 1411 trade or business Form 8960 line 9b calculation

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Who is required to file form 8960?

Who Must File. Attach Form 8960 to your return if your modified adjusted gross income (MAGI) is greater than the applicable threshold amount.

What income is subject to 3.8% net investment tax?

The net investment income tax (NIIT) is a tax that kicks in if you have investment income and your income exceeds $200,000 for single filers, $250,000 for those married filing jointly or $125,000 for those married filing separately. The NIIT tax rate is 3.8%.

What income is subject to net investment income tax?

In general, net investment income includes, but is not limited to: interest, dividends, capital gains, rental and royalty income, and non-qualified annuities. Net investment income generally does not include wages, unemployment compensation, Social Security Benefits, alimony, and most self-employment income.

Gov/Form8960 for instructions and the latest information 2025

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How to use or fill out gov/Form8960 for instructions and the latest information with our platform

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Got questions?

How can your client avoid the additional 3.8 capital gains tax?

What triggers the IRS form 8960?

How do I avoid 3.8% investment tax?

At what income level does the 3.8 surtax kick in?

How do I avoid paying 3.8% Medicare surtax?

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What income is subject to net investment income tax?

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