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3.8% Net Investment Income Overview ? NII

Posted by Admin Posted on Jan 30 2014



  • Interest
  • Dividends
  • Annuity Distributions
  • Rents
  • Royalties
  • Income derived from passive activity
  • Net capital gain derived from the disposition of property

Does NOT Include:

  • Salary, wages or bonuses
  • Distributions from IRAs or qualified plans
  • Any income taken into account for self-employment tax purposes
  • Gain on the sale of an active interest in a partnership or S-Corporation
  • Items which are otherwise excluded or exempt from income under the income tax law, such as interest from tax-exempt bonds, capital gain excluded under IRC 121, and veterans benefits