United States IRC sections
Statute section
IRC section 1411
Imposition of tax (net investment income tax)
Country
United States
Section
1411
Updated
2026-05-20
Operative text
Section 1411 imposes a 3.8 percent net investment income tax on individuals, estates, and trusts with modified adjusted gross income above $200,000 single / $250,000 joint. The tax applies to the lesser of net investment income or MAGI in excess of the threshold.
Cross-references
26 U.S.C. 469
Related guides
Related citations
Computed from the cross-reference graph. Links open the related entity on this site.
This entry cites
- StatuteIRC §469
Cited by
- TermNet Investment Income Tax (NIIT)
- StatuteIRC §469
- StatuteIRC §1222
Primary sources
- 26 U.S.C. section 1411Verified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.