Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation Act of 2010, contains a provision that may have taken many taxpayers by surprise several years ago. 的 provision is known as the new Net Investment Income 税. 颁布了《agapp》第1411条,通过对个人某些非劳动收入来源征税,帮助为医疗保健提供资金, 财产和信托. This new law took effect for tax years ending after December 31, 2012, and taxpayers have been dealing with the new tax for several years. While many tax changes were enacted as part of the 2018 减税 & 就业法案》, repeal or lessening of the Net Investment Income 税 was not part of it. 因此, the Net Investment Income 税 is still a burden for taxpayers to whom the Act applies, and a proper understanding of the law is important.

净投资收益分为三类,一般由被动投资收益组成. 这包括利息, 股息, 年金, 皇室, 和租金收入, 除非这些项目是在活跃的贸易或业务的正常过程中产生的,例如来自房地产专业人士的收入. Capital gains from dispositions of property, other than property held in an active trade or business, 也要缴税吗. 除了, 任何被归类为被动活动的贸易或商业收入都要纳税. 这将包括根据附表K-1向您报告的业务活动的收入,除非您是业务的积极参与者.

Internal Revenue Service Code Section 1411 imposes a 3.8% tax on a taxpayer’s net investment income. 净投资所得税只适用于经调整后的总收入超过250美元的纳税人,000 for married taxpayers filing jointly and surviving spouses, $125,000 for married taxpayers filing separately, 和200美元,000 for unmarried taxpayers and he广告 of household. 应纳税的金额是纳税人的净投资收入或经修改调整的总收入超过适用的阈值金额的较少者. 因此, 除非纳税人的调整后的总收入超过适用于他们的相应阈值,否则他们将不需要就净投资收入缴纳额外的税.

取, 例如, a married couple with a modified adjusted gross income of $270,000年2018年, 其中100美元,000 is net investment income. 的y would pay the additional tax on only the $20,000美元,其调整后的总收入超过了250美元的阈值,000. That is because the $20,000 excess is less than their net investment income of $100,000. 因此, the couple’s net investment income tax would be $760 ($20,000 × 3.8%).

的re are several types of income that are exempt from the net investment income tax. 从收入中排除的项目通常也不包括在净投资收入中. This would include such items as tax-exempt interest, 受同类交易规则规限的收益及出售主要住宅所得的除外收益. 不包括在净投资收益定义中的其他收入项目是来自合格的退休计划的分配,如个人退休帐户和罗斯个人退休帐户, and wages and self-employment income.

下一个合乎逻辑的问题是,纳税人能做些什么来最大限度地减少潜在的净投资所得税负担?

Several strategies do exist that can help minimize the overall effect of the tax.  投资于免税债券或证券,这些债券的资本增值能力高于股息支付能力,可以帮助降低税收风险. 资本损失回收一直是一种策略,可以帮助减少纳税人可能拥有的任何净资本利得的资本利得税,但现在可能更有价值,因为它还可以帮助减少净投资所得税. Since income from passive activities is subject to the tax, 应该努力增加对一项活动的参与,以便使一项被动投资在本质上不是被动的.

有几种策略可以帮助减少纳税人调整后的总收入, 例如分期付款销售, Roth IRA conversions and Above-the-Line deductions and exclusions. 分期付款销售使纳税人能够在几年的时间内分摊出售资产的收益,而不是一次性获得. Since the gain is distributed over multiple years, income is lowered. Unlike other qualified retirement plans, Roth IRAs have no minimum required distributions. 这使得罗斯转换成为减少纳税人调整后的总收入的有效策略. 另一种减少调整后总收入的方法是增加线下扣除. 这些项目包括对合格退休计划的贡献和IRA扣除, Health Savings Account deductions, and student loan interest deductions. 任何有助于减少调整后总收入的额外策略,通常也会减少纳税人对净投资所得税的敞口.

《ag怎么注册》的颁布将给纳税人带来额外的税收负担. Certain types of passive investment income will be subject to the 3.8% tax on net investment income. 纳税人应考虑各种可用的策略,以减少净投资收入和调整后的总收入. 请记住,除非纳税人修改后调整后的总收入超过适用的阈值,否则不适用净投资所得税. 的 net investment income tax is a reality for taxpayers, 但适当的规划可能有助于减少或消除它可能产生的潜在税收负担.

LBMC税务提示是为客户和公司的朋友提供信息和教育服务. 该沟通是高层次的,不应被视为采取任何具体行动的法律或税务建议. 个人在做出任何与税收或法律相关的决定之前,应该咨询他们的个人税收或法律顾问. 除了, the information and data presented are based on sources believed to be reliable, but we do not guarantee their accuracy or completeness. 本资料于注明日期为准,如有更改,恕不另行通知.