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3.8% tax imposed on net investment income of high-income individuals

A new 3.8% Medicare surtax will be imposed on all or a portion of the net investment income (e.g., interest, dividends, annuities, royalties, rents, and capital gains) of certain higher-income individuals. The tax will apply to: married individuals filing jointly with modified adjusted gross income exceeding $250,000; married individuals with income exceeding $125,000 if filing separately; and single individuals with income exceeding $200,000.

Trusts and estates that have net investment income in excess of certain threshold amounts will also be required to pay the 3.8% Medicare Surtax, unless the income is timely distributed to beneficiaries.

 

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