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IRS.gov Website
Instructions for Schedule E (Form 1040)
taxmap/instr/i1040se-001.htm#TXMRbb6a7380

Reminder

rule
taxmap/instr/i1040se-001.htm#en_us_publink100012699
Net Investment Income Tax.(p1)
rule
Individuals, estates, and trusts may be subject to the Net Investment Income Tax (NIIT). NIIT is a 3.8% tax on the lesser of net investment income or the excess of modified adjusted gross income (MAGI) over the threshold amount. Net investment income may include rental and royalty income, income from partnerships, S corporations and trusts, and income from other passive activities reported on your Schedule E. Use Form 8960, Net Investment Income Tax, to figure this tax. For more information on NIIT, go to IRS.gov and enter Net Investment Income Tax in the search box.