US Net Investment Income Tax (NIIT) Estimator (Section 1411)
Threshold amounts for NIIT are set by law and do not change annually (since enactment).
Select the filing status you will use for the tax year.
Enter your calculated MAGI (generally AGI + certain foreign earned income exclusion). This tool does NOT calculate MAGI.
Enter your calculated NII (Investment income less certain deductions). NII can be negative. This tool does NOT calculate NII.
Estimated Net Investment Income Tax (NIIT):
Note on Net Investment Income Tax (NIIT) (U.S. Federal Section 1411):
The NIIT rate is 3.8%.
The tax is imposed on the **lesser** of your Net Investment Income (NII) or the amount by which your Modified Adjusted Gross Income (MAGI) exceeds the applicable threshold amount for your filing status.
Threshold amounts are: $250,000 (MFJ/Qualifying Widow(er)), $125,000 (MFS), $200,000 (Single/Head of Household/Certain NRAs). These thresholds are NOT indexed for inflation.
This tool requires you to input your already calculated NII and MAGI. It does NOT calculate NII or MAGI.
Consult Form 8960 and its instructions for detailed rules on calculating NII and MAGI for NIIT purposes and for exceptions.
Disclaimer: This tool is for informational purposes only and does not constitute tax advice or calculate your final tax liability. Consult a qualified tax professional for personalized guidance.
