Net Investment Income Tax calculator, 2024
This works out one number from the Net Investment Income Tax Threshold figures published for 2024. Every amount it uses is below, with the document it was read from. What you enter is your own: this site has no way to check it, and the answer it produces is not a published figure.
This calculates
The published rate on the smaller of your net investment income and income above the selected threshold.
You provide
- Your filing status
- Modified adjusted gross income
- Net investment income (interest, dividends, capital gains, rental and royalty income)
It does not include
- A complete tax liability, deductions, gains and losses, withholding, or filing requirements.
Effective 2024-01-01Source: 2024 Instructions for Form 8960 (IRS)Verified 2026-09-02
How it is worked out
The published rate applied to whichever is smaller: the net investment income you enter, or the part of your other amount above the published threshold. Rounded to the nearest cent. Where either of those is nothing or less, the answer is nothing rather than a negative amount.
It uses Rate, 3.8%, published above.
Your filing status, from the 3 this year publishes: Married filing jointly ($250,000), Married filing separately ($125,000), Single or head of household ($200,000). The calculator uses the one you pick and says which.
Figures in this colour are computed from the amounts above. They are not published figures and no document states them.
Work it out
The live calculator needs JavaScript. The table below covers common amounts and is computed the same way.
Worked out for common amounts
| Modified adjusted gross income | Married filing jointly | Married filing separately | Single or head of household |
|---|---|---|---|
| 150,000 | $0 | $950 | $0 |
| 200,000 | $0 | $1,900 | $0 |
| 250,000 | $0 | $1,900 | $1,900 |
| 500,000 | $1,900 | $1,900 | $1,900 |
How each figure was verified
Each number below was read from a stored copy of the document named beside it, and checked to occur word for word in the quoted sentence. The digest is of that stored text.
2024 Instructions for Form 8960 (IRS)
- Rate
must pay 3.8% of the smaller of (a) or
- Married filing jointly
Married Filing Jointly or Qualifying Surviving Spouse is $250,000.
- Married filing separately
Married Filing Separately is $125,000.
- Single or head of household
Single or Head of Household is $200,000.
Every 2024 Net Investment Income Tax Threshold figure · Net Investment Income Tax Threshold in every year · Every calculator on this site