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    3.8% Net Investment Income Tax Regulations

    Article The IRS issued final and proposed regulations giving guidance on the application and computation of the 3.8% net investment income tax imposed by Sec. 1411
    Published on February 04, 2014

    3.8% of What An Overview of the Net Investment Income Tax

    Article Thee IRS issued proposed regulations for the net investment income tax under Sec. 1411 that went into effect on Jan. 1, 2013. At the same time, the IRS released a list of frequently asked questions concerning the net investment income tax.
    Published on April 01, 2013

    3.8% Net Investment Income Tax and Real Estate Professionals

    Article The interaction of Secs. 469 and 1411 present special challenges for real estate professionals and their advisers.
    Published on September 30, 2014

    3.8% Healthcare Surtax Sample Client Letter

    Sample Letter Customize this letter to your clients to illustrate issues and planning strategies with the Medicare surtax. it is a letter for clients that will provide help with the coming tax changes.
    Published on August 31, 2012

    The 3.8% Medicare Tax Proposed Regulations Guidance or More Questions

    Article This item discusses provisions addressed in the 3.8% Medicare tax proposed regulations pertaining to the definition of business income as net investment income, grouping of activities, and treatment of the sale of S corporation stock and...
    Published on April 01, 2013

    Prop. Regs. Govern 3.8% Net Investment Income Tax

    Article The IRS released proposed regulations governing the 3.8% net investment income tax imposed under Sec. 1411
    Published on January 31, 2013

    Planning for the New 3.8% Medicare Tax on Unearned Income

    Article Effective in 2013, the Health Care and Education Reconciliation Act of 2010 will subject some individuals to a 3.8% Medicare contribution tax on unearned income. This article discusses strategies taxpayers can use to minimize the tax
    Published on June 30, 2011

    Planning for the Parallel Universe of the Net Investment Income Tax

    Article This article examines how to determine the new surtax on net investment income that, like alternative minimum taxable income, effectively creates another tax base in addition to taxable income.
    Published on July 31, 2014

    Applying the New Net Investment Income Tax to Trusts and Estates

    Article This article discusses how the new 3.8% net investment tax applies to trusts and estates
    Published on April 30, 2013

    IRS Once Again Confirms Unfavorable Position on Material Participation Standard for Trusts

    Article Sec. 1411(a)(2) imposes a tax of 3.8% on estates and trusts on the lesser of their undistributed net investment income or the excess of their adjusted gross income over the dollar amount at which the...
    Published on July 31, 2013

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