Tax calculator
How much investment income may be exposed to the 3.8% Net Investment Income Tax?
Estimate the 3.8% federal tax using modified adjusted gross income, investment income, deductions, and filing status.
How much investment income may be exposed to the 3.8% Net Investment Income Tax?
The Net Investment Income Tax uses two limits at once: net investment income and modified adjusted gross income above a fixed filing-status threshold. This calculator identifies the smaller amount and applies the 3.8% rate while keeping the investment-income inputs and the income threshold visible for review.
Before you act on the number
Use the result to identify which assumption needs verification, then bring that question to the professional helping you make the decision.
Transparent method
Add the entered taxable interest, dividends, capital gains, rents, royalties, and passive-business income, then subtract properly allocable investment deductions.
Compare modified adjusted gross income with the statutory threshold for single or head of household, joint, or married-filing-separately status.
Apply the 3.8% rate to the lesser of net investment income or modified adjusted gross income above that threshold.
Common questions
The federal Net Investment Income Tax rate is 3.8% on the lesser of net investment income or modified adjusted gross income above the applicable threshold.
The statutory thresholds are generally $200,000 for single or head of household, $250,000 for married filing jointly or a qualifying surviving spouse, and $125,000 for married filing separately.
Wages generally are not net investment income, but they can increase modified adjusted gross income and therefore affect the threshold side of the calculation.
Most qualified-plan and IRA distributions are not net investment income, although they can raise modified adjusted gross income used in the threshold test.
Sources
Want the fine print? See sources, methods, and limits.