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Form 8960 - Internal Revenue Service - irs

Form 8960 - Internal Revenue Service - irs-2025

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Form 8960 is a tax form used by individuals, estates, and trusts to calculate the Net Investment Income Tax (NIIT) as mandated by the Internal Revenue Service (IRS). It requires reporting various types of investment income and expenses, and ultimately computes the tax owed based on net investment income. The form includes sections for detailing taxable interest, dividends, rental income, and adjustments related to investment income.

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Click ‘Get Form’ to open it in the editor.
Begin by entering your name(s) as shown on Form 1040 or Form 1041 at the top of the form.
In Part I, report your taxable interest and ordinary dividends as specified. Use lines 1 and 2 for these entries.
For rental income, complete line 4a, then adjust for any net income or loss on line 4b before combining them on line 4c.
Continue with lines 5a through 5d to report gains or losses from property dispositions, ensuring you follow the instructions for adjustments.
In Part II, list your investment expenses on lines 9a to 9c and calculate total deductions on line 9d.
Finally, compute your net investment income tax in Part III by following the calculations outlined for individuals or estates and trusts.

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Who needs to file IRS form 8960?

Thresholds for individuals. 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);

What records do I need for form 8960?

Before you begin filling out Form 8960, compile all necessary documents: Financial Statements: Collect your income statements, investment account summaries, and brokerage reports that show dividends, interest, capital gains, and other investment income.

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.

Where can I get form 8960?

To access Form 8960 in the TaxAct program: From within your TaxAct return (Online or Desktop), click Federal (on smaller devices, click in the top left corner of your screen, then click Federal). Click the Taxes dropdown, then click Net investment income tax (Form 8960).

At what income level 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.

Who is exempt from net investment income tax?

Note that certain trusts and estates are exempt from the NIIT, such as charitable trusts, grantor trusts and perpetual care trusts. (Find the full list on the IRS website.) However, with grantor trusts, the underlying grantor may still be subject to NIIT.

Form 8960 - Internal Revenue Service - irs-2025

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Who needs to file IRS form 8960?

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Form 8960 - Internal Revenue Service - irs-2025

Here's how it works

How to use or fill out Form 8960 - Internal Revenue Service - irs with DocHub

See more Form 8960 - Internal Revenue Service - irs versions

Complete this form in 5 minutes or less

Got questions?

Who needs to file IRS form 8960?

What records do I need for form 8960?

Who is subject to 3.8% investment tax?

Where can I get form 8960?

At what income level does the 3.8 surtax kick in?

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People also ask

Who is exempt from net investment income tax?

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