2025 Instructions for Form 8960 Net Investment Income Tax
Individuals, Estates, and Trusts
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2025 Instructions for Form 8960: Net Investment Income Tax—Individuals, Estates, and Trusts explain how certain taxpayers must calculate and report the Net Investment Income Tax (NIIT) for the 2025 tax year.
This additional tax generally applies to individuals, estates, and trusts with income above specific threshold amounts and includes certain types of investment income.
The instructions describe how to determine net investment income, including interest, dividends, capital gains, rental income, and other passive income.
They also explain how to calculate modified adjusted gross income (MAGI), apply income thresholds, and determine the amount of NIIT owed.
The guide clarifies how Form 8960 integrates with the taxpayer's overall income tax return and how to avoid common reporting errors.
Overall, the instructions help taxpayers and fiduciaries accurately calculate and report the Net Investment Income Tax while complying with IRS requirements for the 2025 tax year.
©2026 Jennifer Atherton (P)2026 Jennifer Atherton