Get a comprehensive overview of the 3.8% Net Investment Income Tax (NIIT) with this two-page publication. It describes the following components of the NIIT:
Threshold amounts
How modified adjusted gross income is calculated and strategies on how to reduce it
Describes what is included in net investment income and ways to reduce it
How the NIIT is calculated
Reducing the NIIT via Roth IRA conversions and using charitable trusts