Journal of Accountancy article - overview of Net Investment Income Tax and access links to the regulations
IRS FAQs on Net Investment Income Tax
Summary of Net Investment Income Tax Regulations from Bob Keebler
Checklists to plan for the Medicare surtax: Individuals | Estates & Trusts
In-depth newsletter on planning with the 3.8% Net Investment Income Tax from Michael Kitces
Understanding the Net Investment Income Tax - article published by Leimberg Information Services, Inc.
Forefield Advisor's 2014 Key Numbers – updated for the American Taxpayer Relief Act
Analysis of Post-2012 Net Investment Income and Additional Medicare Taxes
This special report, courtesy of CCH Incorporated, provides insight on various aspects of the new proposed regulations on the 3.8% Net Investment Income Tax. Of particular interest, the report addresses the application of the new 3.8% surtax to passive activities and dispositions of interests in partnerships and S corps.
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American Taxpayer Relief Act: Congress passed and President Obama signed the American Taxpayer Relief Act the first week of January, preserving most of the George W. Bush-era tax cuts and extending many other lapsed tax provisions. Details about "Fiscal Cliff" can be found in the Journal of Accountancy and Michael Kitces. Personalize and send the following Forefield Alert on the legislation to your clients.
Joint Committee on Taxation 2013 Overview