Net Investment Income Tax Calculator-Detailed

This is the detailed computation of the Net Investment Income Tax which is regulated by section 1411 of the Internal Revenue Code. We earlier published easy NIIT calculator. As you know, the net investment income of individuals, estates and trusts is taxed at the rate of 3.8% provided they have income above the statutory threshold amounts.

Net Investment Income Tax Calculator

Net Investment Income Threshold

Individuals will owe the tax if they have Net Investment Income and also have modified adjusted gross income over the following thresholds:

Filing StatusThreshold Amount
Married filing jointly$250,000
Married filing separately$125,000
Single$200,000
Head of household (with qualifying person)$200,000
Qualifying widow(er) with dependent child$250,000

It does not matter if an individual is exempt from Medicare taxes, he/she may still be subject to the Net Investment Income Tax if he/she has Net Investment Income along with MAGI in excess of thresholds( referred above).

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