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This version of the form is not currently in use and is provided for reference only. Download this version of
IRS Form 8960
for the current year.
IRS Form 8960 Net Investment Income Tax - Individuals, Estates, and Trusts
What Is IRS Form 8960?
This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury. Check the official IRS-issued instructions before completing and submitting the form.
FAQ
Q: What is IRS Form 8960?
A: IRS Form 8960 is the form used to calculate and report the Net Investment Income Tax.
Q: Who needs to file IRS Form 8960?
A: Individuals, estates, and trusts with specified net investment income, as specified by the IRS, need to file Form 8960.
Q: What is the Net Investment Income Tax?
A: The Net Investment Income Tax is a 3.8% tax imposed on certain net investment income of individuals, estates, and trusts.
Q: What is considered net investment income?
A: Net investment income includes interest, dividends, capital gains, rental and royalty income, non-qualified annuities, and certain other income sources.
Q: How do I calculate the Net Investment Income Tax?
A: To calculate the Net Investment Income Tax, you'll need to determine your net investment income and then multiply it by the applicable tax rate of 3.8%.
Q: When is IRS Form 8960 due?
A: IRS Form 8960 is generally due on the same date as your income tax return, which is typically April 15th for individuals.
Form Details:
- A 1-page form available for download in PDF;
- This form cannot be used to file taxes for the current year. Choose a more recent version to file for the current tax year;
- Editable, printable, and free;
- Fill out the form in our online filing application.
Download a fillable version of IRS Form 8960 through the link below or browse more documents in our library of IRS Forms.
