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  • 2013 Instructions For Form 8960. Instructions For Form 8960, Net Investment Income Tax Individuals

Get 2013 Instructions For Form 8960. Instructions For Form 8960, Net Investment Income Tax Individuals

Caution: DRAFT NOT FOR FILING This is an early release draft of an IRS tax form, instructions, or publication, which the IRS is providing for your information as a courtesy. Do not file draft forms.

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How to fill out the 2013 Instructions for Form 8960, Net Investment Income Tax Individuals online

Filling out the 2013 Instructions for Form 8960 can seem daunting, but with clear guidance, it becomes manageable. This guide provides step-by-step instructions to ensure you accurately complete Form 8960 for your tax filing needs.

Follow the steps to successfully complete Form 8960.

  1. Click the ‘Get Form’ button to download the form and open it using your preferred document editor.
  2. Begin by gathering the necessary financial documents, including your income statements and any relevant investment records.
  3. Fill out Part I of Form 8960, starting with line 1, where you will report your taxable interest income.
  4. Continue to line 2 to include ordinary dividends received, and line 3 for annuities from nonqualified plans.
  5. Proceed to line 4 and enter any modifications necessary for net income or loss derived from non-section 1411 trade or business.
  6. Fill out lines 5a to 5d to report gains and losses related to disposals of property, ensuring to account for exclusions as necessary.
  7. Complete Part II by reporting any investment expenses allocable to investment income on lines 9a and 9b.
  8. Carefully calculate your Modified Adjusted Gross Income (MAGI) in line 13 based on your financial situation.
  9. At line 14, determine the applicable threshold amount based on your filing status.
  10. Finally, check all entries for accuracy, then save, download, or print the completed form as needed.

Start filling out your documents online to streamline your tax filing process.

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U.S. citizens and residents. Individuals who have for the tax year (a) MAGI that's over an applicable threshold amount, and (b) net investment income, must pay 3.8% of the smaller of (a) or (b) as their NIIT. The applicable threshold amount is based on your filing status.

What are the statutory thresholds amounts for the NIIT? Filing StatusThreshold AmountMarried filing jointly$250,000Married filing separately$125,000Single$200,000Head of household (with qualifying person)$200,0001 more row

Sell investments at a loss to offset investment gains. Defer capital gain, such as selling the investment in the future instead of selling it now. Use Section 1031 like-kind exchange which is selling an investment property and using that money to buy another investment property.

As an investor, you may owe an additional 3.8% tax called net investment income tax (NIIT). But you'll only owe it if you have investment income and your modified adjusted gross income (MAGI) goes over a certain amount.

The net investment income tax is a 3.8% tax on investment income that typically applies only to high-income taxpayers. 1 It applies to individuals, families, estates, and trusts, but certain income thresholds must be met before the tax takes effect. Net investment income can be capital gains, interest, or dividends.

Effective Jan. 1, 2013, individual taxpayers are liable for a 3.8 percent Net Investment Income Tax on the lesser of their net investment income, or the amount by which their modified adjusted gross income exceeds the statutory threshold amount based on their filing status.

Share: Form 8960 is the IRS form used to calculate your total net investment income (NII) and determine how much of it may be subject to the 3.8% Medicare contribution tax.

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Get 2013 Instructions For Form 8960. Instructions For Form 8960, Net Investment Income Tax Individuals
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© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
Privacy Notice
Legal Hub
Content Takedown Policy
Bug Bounty Program
About Us
Help Portal
Legal Resources
Blog
Affiliates
Contact Us
Delete My Account
Site Map
Industries
Forms in Spanish
Localized Forms
State-specific Forms
Forms Kit
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate WorkFlow
DocHub
Instapage
Social Media
Call us now toll free:
+1 833 426 79 33
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232