# Form 8960

URL: https://pdf.net/pdf-forms/tax-forms/form-8960
Category: Tax Forms
Attributes: Official IRS form, Trusted by accountants

IRS Form 8960 is a document used to calculate the 3.8% Net Investment Income Tax on interest, dividends, capital gains, and other investment earnings. If you want to go without any hassle, we suggest you fill out and edit our fillable Form 8960 on our platform and save it to your device quickly.

## Versions

- 2025 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/f3788c79dbcc0a5feb41fc0cae210f5146952514.pdf)

## How to Fill Out Form 8960

1. Go to the editable Form 8960 in our online editor
2. Enter interest, dividends, and capital gains in Part I
3. Add rental, royalty, and pass-through income
4. Subtract investment expenses and deductions in Part II
5. Compare net investment income to your MAGI threshold
6. Apply the 3.8% NIIT rate in Part III and download

## Facts

### What Is Form 8960 Used For?

Form 8960, Net Investment Income Tax, is used to calculate a 3.8% surtax that, for individuals, applies to the smaller of net investment income or the amount by which modified adjusted gross income exceeds the applicable threshold. Estates and trusts use a similar calculation based on undistributed net investment income and adjusted gross income.

### Who Should Use Form 8960?

Individuals use Form 8960 when their modified adjusted gross income exceeds $200,000 for single or head-of-household filers, $250,000 for married couples filing jointly or qualifying surviving spouses, or $125,000 for married individuals filing separately. For 2025, estates and trusts generally owe NIIT when they have undistributed net investment income and adjusted gross income above $15,650. Certain trusts are exempt.

### When Is Form 8960 Due?

Form 8960 is due on the same date as your income tax return, which is April 15 for individuals, or the 15th day of the fourth month after an estate's or trust's year ends. Filing a return extension also extends the Form 8960 deadline.

### What Happens If Form 8960 Is Not Submitted?

If Form 8960 is not submitted, that can leave your tax liability understated. Unpaid NIIT may result in interest and applicable payment penalties, and an accuracy-related penalty may also apply. A failure-to-file penalty generally applies when the required income tax return isn’t filed on time.

### How and Where Do I File Form 8960?

You file Form 8960 by sending it along with your Form 1040, 1040-SR, or 1041. You can e-file it with your income tax return or mail the complete return to the applicable address listed in that return’s instructions.