IRS · Official form

Form 8960, Net Investment Income Tax: Individuals, Estates, and Trusts

Form 8960 calculates the 3.8% net investment income tax (NIIT) owed by individuals, estates, and trusts with investment income above the threshold. Fill in the official IRS PDF below and download it.

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What is 8960?

Form 8960, Net Investment Income Tax: Individuals, Estates, and Trusts, figures the 3.8% tax on net investment income that applies when modified adjusted gross income exceeds a threshold based on filing status. Investment income includes interest, dividends, capital gains, rental and royalty income, and income from businesses that are passive activities for you.

The tax applies to the smaller of your net investment income or the amount by which your modified AGI exceeds the threshold. Estates and trusts compute it on the same form using their own, much lower threshold. The result carries to Schedule 2 of Form 1040 or to Form 1041.

Who files 8960?

Individuals whose modified AGI is over the threshold for their filing status and who have investment income
Estates and trusts with undistributed net investment income above their threshold
Taxpayers with large capital gains, such as from selling investments or a rental property
Passive owners of businesses whose income counts as net investment income

How to fill out 8960

Enter your investment income in Part I: interest, dividends, annuities, royalties, rents, and net gains from property sales.
Deduct allocable expenses, such as investment interest and state taxes on investment income, in Part II.
Compute net investment income and compare your modified AGI to the threshold in Part III.
Multiply the smaller of the two amounts by 3.8% to get the tax.
Download the finished PDF and attach it to Form 1040 (carrying the tax to Schedule 2) or to Form 1041 for an estate or trust.

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Page 1 38 fields

Name(s) shown on your tax return

Your social security number or EIN

Part I. Investment Income. Section 6013(g) election (see instructions).

Section 6013(h) election (see instructions).

Regulations section 1.1411-10(g) election (see instructions).

1. Taxable interest (see instructions).

2. Ordinary dividends (see instructions).

3. Annuities (see instructions).

4a. Rental real estate, royalties, partnerships, S corporations, trusts, trades or businesses, etc. (see instructions).

4b. Adjustment for net income or loss derived in the ordinary course of a non-section 1411 trade or business (see instructions).

4c. Combine lines 4a and 4b.

5a. Net gain or loss from disposition of property (see instructions).

5b. Net gain or loss from disposition of property that is not subject to net investment income tax (see instructions).

5c. Adjustment from disposition of partnership interest or S corporation stock (see instructions).

5d. Combine lines 5a through 5c.

6. Adjustments to investment income for certain C F Cs and P F I Cs (see instructions).

7. Other modifications to investment income (see instructions).

8. Total investment income. Combine lines 1, 2, 3, 4c, 5d, 6, and 7.

Part I I. Investment Expenses Allocable to Investment Income and Modifications. 9a. Investment interest expenses (see instructions).

9b. State, local, and foreign income tax (see instructions).

9c. Miscellaneous investment expenses (see instructions).

9d. Add lines 9a, 9b, and 9c.

10. Additional modifications (see instructions).

11. Total deductions and modifications. Add lines 9d and 10.

12. Net investment income. Subtract Part I I, line 11, from Part I, line 8. Individuals, complete lines 13–17. Estates and trusts, complete

Individuals: 13. Modified adjusted gross income (see instructions).

14. Threshold based on filing status (see instructions).

15. Subtract line 14 from line 13. If zero or less, enter 0.

16. Enter the smaller of line 12 or line 15.

17. Net investment income tax for individuals. Multiply line 16 by 3.8% (0.038). Enter here and include on your tax return (see

Estates and Trusts: 18a. Net investment income (line 12 above).

18b. Deductions for distributions of net investment income and charitable deductions (see instructions).

18c. Undistributed net investment income. Subtract line 18b from line 18a (see instructions). If zero or less, enter 0.

19a. Adjusted gross income (see instructions).

19b. Highest tax bracket for estates and trusts for the year (see instructions).

19c. Subtract line 19b from line 19a. If zero or less, enter 0.

20. Enter the smaller of line 18c or line 19c.

21. Net investment income tax for estates and trusts. Multiply line 20 by 3.8% (0.038). Enter here and include on your tax return (see

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Frequently asked questions

What income is exempt from the NIIT?

Wages, self-employment income, Social Security benefits, tax-exempt municipal bond interest, and distributions from qualified retirement plans are not net investment income. Gain excluded on the sale of your main home is also outside the tax.

What are the MAGI thresholds?

Generally $250,000 for married filing jointly, $125,000 for married filing separately, and $200,000 for single and head of household. These are not indexed for inflation; confirm in the current instructions.

Can I owe both the NIIT and the Additional Medicare Tax?

Yes, they are separate taxes. The NIIT on Form 8960 hits investment income, while the Additional Medicare Tax on Form 8959 hits wages and self-employment income. High earners with both types of income can owe both.

Form 8960, Net Investment Income Tax: Individuals, Estates, and Trusts

What is 8960?

Who files 8960?

How to fill out 8960

Quick fill 8960 on this page

Frequently asked questions

Related forms

Form 8959, Additional Medicare Tax

Form 8949, Sales and Other Dispositions of Capital Assets

Form 1041, U.S. Income Tax Return for Estates and Trusts