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Tag Archives: net investment income tax

Proposed Tax Changes for Individuals

A brief overview of the President-elect’s tax plan for individuals

By Legacy Protection, LLP |

Now that Donald Trump has been elected President of the United States and Republicans have retained control of both chambers of Congress, an overhaul of the U.S. tax code next year is likely. President-elect Trump’s tax reform plan, released earlier this year, includes the following changes that would affect individuals: Reducing the number of… Read More »

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Will your investment income be subject to the new 3.8% NIIT?

By Legacy Protection, LLP |

Under the health care act, starting in 2013, taxpayers with modified adjusted gross income (MAGI) over $200,000 per year ($250,000 for joint filers and $125,000 for married filing separately) may owe a new Medicare contribution tax, also referred to as the “net investment income tax” (NIIT). The tax equals 3.8% of the lesser of… Read More »

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