- Topic no. 559, Net investment income tax | Internal Revenue Service
The NIIT applies to income from a trade or business that is (1) a passive activity, as determined under § 469, of the taxpayer; or (2) trading in financial instruments or commodities, as determined under § 475 (e) (2)
- What is Net Investment Income Tax (NIIT) and Who Pays It?
What is net investment income tax (NIIT)? The net investment income tax is a 3 8% tax you must pay if your modified adjusted gross income (MAGI) exceeds a certain threshold
- What is net investment income tax (NIIT)? | Fidelity
Net investment income tax (NIIT) is a surtax on investment income for certain high earners Single filers with a modified adjusted gross income (MAGI) over $200,000 and those married filing jointly with a MAGI over $250,000 could be subject to this surtax This 3 8% tax applies to whichever is lower: your net investment income or the amount by which your MAGI exceeds the threshold Tax
- A Guide to the Net Investment Income Tax (NIIT) - SmartAsset
The net investment income tax (NIIT) is a surtax on high amounts of investment income Our guide covers its rates, thresholds and other rules
- Net Investment Income Tax | Schwab
As an investor, you may owe an additional 3 8% tax called net investment income tax (NIIT) But you’ll only owe it if you have investment income and your modified adjusted gross income (MAGI) goes over the IRS threshold
- Understanding the Net Investment Income Tax (NIIT)
What is Net Investment Income Tax? The Net Investment Income Tax applies a 3 8% tax to investment income if certain income threshold amounts are exceeded The NIIT kicks in if you have investment income and your modified adjusted gross income (MAGI) is over certain thresholds
- Net Investment Income Tax Explained for 2026
Learn how the Net Investment Income Tax (NIIT) affects high earners ahead of the April 15, 2026 U S tax deadline and how to reduce your liability
- Questions and Answers on the Net Investment Income Tax
Section 1411 of the IRS Code imposes the Net Investment Income Tax (NIIT) Find answers to questions about how the code may affect your taxes
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