8960 form-2025

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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 outlines various types of investment income, allowable deductions, and the computation of the tax based on net investment income. The form includes sections for reporting taxable interest, dividends, rental income, and capital gains, along with instructions for making specific elections related to tax treatment.

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Click ‘Get Form’ to open the 8960 form in the editor.
Begin by entering your personal information, including your name and social security number at the top of the form.
In Part I, report your investment income. Fill in each applicable field such as taxable interest, ordinary dividends, and annuities. Ensure you follow the instructions provided for each line.
Proceed to Part II to list any investment expenses that can be allocated to your investment income. This includes investment interest expenses and state taxes.
Finally, complete Part III where you will calculate your net investment income tax based on the figures from Parts I and II. Follow the instructions carefully for accurate calculations.

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Versions	Form popularity	Fillable & printable
2023	4.8 Satisfied (58 Votes)
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2021	4.8 Satisfied (249 Votes)
2020	4.4 Satisfied (101 Votes)
2019	4.3 Satisfied (166 Votes)
2018	4.3 Satisfied (223 Votes)
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2013	4.3 Satisfied (66 Votes)

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What is the income threshold for form 8960?

The applicable threshold amount is based on your filing status. Married Filing Jointly or Qualifying Surviving Spouse is $250,000. Married Filing Separately is $125,000. Single or Head of Household is $200,000.

What is the threshold for reporting investment income?

The statutory threshold amounts are: Married filing jointly $250,000, Married filing separately $125,000, Single or head of household $200,000, or.

At what income level does net investment income tax apply?

Net Investment Income Tax (NIIT) Thresholds Your Filing StatusThreshold Amount Single $200,000 Married Filing Jointly $250,000 Married Filing Separately $125,000 Head of Household (With Qualifying Person) $200,0001 more row Jul 16, 2025

What is Form 8960 income?

Form 8960 is used to calculate the net investment income tax (NIIT), a 3.8% tax on the lesser of your net investment income or the excess of your modified adjusted gross income over certain thresholds.

Who is subject to 3.8% investment tax?

The NIIT is equal to 3.8% of the net investment income of individuals, estates, and certain trusts. Net investment income includes interest, dividends, annuities, royalties, certain rents, and certain other passive business income not subject to the corporate tax.

What is the purpose of Form 8960?

Form 8960 is the IRS form used to calculate your total net investment income (NII) and determine how much of it may be subject to the 3.8% Medicare contribution tax.

At what income does the 3.8 surtax kick in?

The tax applies to taxpayers with modified adjusted gross income (MAGI) in excess of $200,000 if single or head of household and $250,000 if married filing jointly ($125,000 for married filing separately). The income thresholds are not adjusted annually for inflation.

What triggers net investment income tax?

The law requires you to pay the NIIT if your modified adjusted gross income (MAGI) is above the threshold for your filing status and you earn net investment income. However, if you have no investment income, you are not liable for the NIIT, even if your MAGI exceeds the threshold amount.

8960 form-2025

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