- Net Investment Income Tax. The law requires a tax of 3.8 percent on the lesser of either your net investment income or the amount by which your modified adjusted gross income exceeds a threshold amount based on your filing status.
- Income threshold amounts. You may owe this tax if your modified adjusted gross income is more than the following amount for your filing status:
Single or Head of household
Married filing jointly
Married filing separately
Qualifying widow(er) with a child
- Net investment income. This amount generally includes income such as:
- Capital gains,
- Rental and royalty income, and
- Non-qualified annuities.
- Questions and Answers on the Net Investment Income Tax --> https://www.irs.gov/uac/Newsroom/Net-Investment-Income-Tax-FAQs