{"id":4517,"date":"2017-01-18T19:45:56","date_gmt":"2017-01-18T18:45:56","guid":{"rendered":"http:\/\/13.40.31.108\/?p=4517"},"modified":"2017-01-18T19:45:56","modified_gmt":"2017-01-18T18:45:56","slug":"niit-net-investment-income-tax","status":"publish","type":"post","link":"https:\/\/ustaxconsultants.es\/es\/niit-net-investment-income-tax\/","title":{"rendered":"NIIT &#8211; Net Investment Income Tax"},"content":{"rendered":"<p><b><span style=\"font-family: Calibri;\">NIIT &#8211; Net Investment Income Tax<\/span><\/b><\/p>\n<p><span style=\"font-family: 'Calibri Light',sans-serif; font-size: 11pt;\"><span style=\"color: #221e1f;\">Effective Jan. 1, 2013, individual taxpayers are liable for a 3.8 percent <b>Net Investment Income Tax <\/b>on the lesser of their net investment income, or the amount by which their modified adjusted gross income exceeds the statutory threshold amount based on their filing status.<\/span><\/span><\/p>\n<p><span style=\"font-family: 'Calibri Light',sans-serif; font-size: 11pt;\"><span style=\"color: #221e1f;\">The statutory threshold amounts for 2015 were:<\/span><\/span><\/p>\n<p><span style=\"font-family: 'Calibri Light',sans-serif; font-size: 11pt;\"><span style=\"color: #221e1f;\">&#8211; Married filing jointly \u2014 $250,000,<\/span><\/span><\/p>\n<p><span style=\"font-family: 'Calibri Light',sans-serif; font-size: 11pt;\"><span style=\"color: #221e1f;\">&#8211; Married filing separately \u2014 $125,000,<\/span><\/span><\/p>\n<p><span style=\"font-family: 'Calibri Light',sans-serif; font-size: 11pt;\"><span style=\"color: #221e1f;\">&#8211; Single or head of household \u2014 $200,000, or<\/span><\/span><\/p>\n<p><span style=\"font-family: 'Calibri Light',sans-serif; font-size: 11pt;\"><span style=\"color: #221e1f;\">&#8211; Qualifying widow(er) with a child \u2014 $250,000.<\/span><\/span><\/p>\n<p><span style=\"font-family: 'Calibri Light',sans-serif; font-size: 11pt;\"><span style=\"color: #221e1f;\">In general, net investment income includes, but is not limited to: interest, dividends, capital gains, rental and royalty income, and non-qualified annuities.<\/span><\/span><\/p>\n<p><span style=\"font-family: 'Calibri Light',sans-serif;\"><span style=\"color: #221e1f;\">Net investment income gene\u00adrally does not include wages, unemployment compensa\u00adtion, Social Security Benefits, alimony, and most self-employment income. It must be paid before April 17th, <i>even if you live abroad or you have an extension to file.<\/i><\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>NIIT &#8211; Net Investment Income Tax Effective Jan. 1, 2013, individual taxpayers are liable for a 3.8 percent Net Investment Income Tax on the lesser of their net investment income, or the amount by which their modified adjusted gross income exceeds the statutory threshold amount based on their filing status. The statutory threshold amounts for [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4518,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[24],"tags":[],"class_list":["post-4517","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-us-tax-return-1040-1040nr"],"acf":[],"_links":{"self":[{"href":"https:\/\/ustaxconsultants.es\/es\/wp-json\/wp\/v2\/posts\/4517","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ustaxconsultants.es\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ustaxconsultants.es\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ustaxconsultants.es\/es\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ustaxconsultants.es\/es\/wp-json\/wp\/v2\/comments?post=4517"}],"version-history":[{"count":0,"href":"https:\/\/ustaxconsultants.es\/es\/wp-json\/wp\/v2\/posts\/4517\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ustaxconsultants.es\/es\/wp-json\/wp\/v2\/media\/4518"}],"wp:attachment":[{"href":"https:\/\/ustaxconsultants.es\/es\/wp-json\/wp\/v2\/media?parent=4517"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ustaxconsultants.es\/es\/wp-json\/wp\/v2\/categories?post=4517"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ustaxconsultants.es\/es\/wp-json\/wp\/v2\/tags?post=4517"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}