Net Investment Income
In 2026, a married couple filing jointly has modified adjusted gross income (MAGI) of $320,000, including $40,000 of net investment income.
Assuming no other limitations apply, how much of their net investment income is subject to the 3.8% Net Investment Income Tax (NIIT)? The NIIT threshold in 2026 is $250,000.
- $0
- $20,000
- $40,000
- $70,000
