Will I owe the Net Investment Income Tax (NIIT) in 2025?
Check whether the 3.8% Net Investment Income Tax applies in 2025 or 2026. Enter modified AGI and net investment income to see the IRS threshold test, the taxable NIIT base, and an estimated NIIT amount.
How this calculation works
- Compares modified AGI to IRS NIIT thresholds.
- Calculates the lesser of net investment income or excess MAGI.
- Applies the 3.8% NIIT rate to estimate tax.
Common mistakes and caveats
- MAGI definition can vary by taxpayer and filing situation.
- NIIT may apply alongside other capital gains taxes.
FAQ
What income counts as net investment income?
Interest, dividends, capital gains, rental income, and certain passive income may count.
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