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Misc > Affordable Care Act > Net Investment Income Tax (Form 8960)
If you reported over a certain amount of income, you may need to answer additional questions specifically about your net investment income in order to calculate this tax.
The Affordable Care Act (Obamacare) imposed a net investment income tax of 3.8% on unearned income of taxpayers with high income:
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$125,000 if filing as Married Filing Separately
- $200,000 if filing as Single or Head of Household
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$250,000 if filing as Married Filing Jointly or Qualifying Surviving Spouse