Statements (32)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:appliesTo |
individuals
estates trusts |
| gptkbp:availableOn |
irs.gov
|
| gptkbp:excludes |
wages
Social Security benefits self-employment income tax-exempt interest |
| gptkbp:filingDeadline |
gptkb:April_15
|
| gptkbp:filingMethod |
2023
if net investment income exceeds threshold |
| gptkbp:firstIssueDate |
2013
|
| https://www.w3.org/2000/01/rdf-schema#label |
IRS Form 8960
|
| gptkbp:includesIncomeType |
interest
dividends capital gains non-qualified annuities rental income royalties |
| gptkbp:issuedBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:officialName |
gptkb:Net_Investment_Income_Tax_-_Individuals,_Estates,_and_Trusts
|
| gptkbp:relatedTo |
gptkb:Form_1040
gptkb:Form_1041 gptkb:Affordable_Care_Act |
| gptkbp:taxStatus |
3.8%
|
| gptkbp:threshold |
$125,000 for married filing separately
$200,000 for single filers $250,000 for married filing jointly |
| gptkbp:usedFor |
reporting net investment income tax
|
| gptkbp:bfsParent |
gptkb:IRS
|
| gptkbp:bfsLayer |
5
|