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.
Form 8960
2025
Official IRS form
Trusted by accountants
How to Fill Out Form 8960
- Go to the editable Form 8960 in our online editor
- Enter interest, dividends, and capital gains in Part I
- Add rental, royalty, and pass-through income
- Subtract investment expenses and deductions in Part II
- Compare net investment income to your MAGI threshold
- Apply the 3.8% NIIT rate in Part III and download
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.
How to Get Your Form 8960
1Get our printable Form 8960 and access it in the online editor
2Input the investment income details, expenses, and MAGI information
3Complete your Form 8960 download and save the final file to your device
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Frequently asked questions
#1. How do I get a blank Form 8960?
You get a blank Form 8960 in seconds by opening the printable version in our editor, with no waiting or digging through outdated search results trying to find the right year's PDF version.
#2. Can I submit the Form 8960 electronically?
Yes, you can submit Form 8960 electronically. It serves as an attachment to your Form 1040, 1040-SR, or 1041, so once you fill it out, you or your tax software can e-file it along with the rest of your return, according to Form 8960 instructions.
#3. What if my Form 8960 is missing information?
If your Form 8960 is missing information, the IRS may delay processing your return, send a notice requesting the missing figures, or flag it for review. Comparing your entries against a completed Form 8960 example can help you catch errors before you file.
#4. Can I fill out my Form 8960 online?
Yes, you can fill out Form 8960 entirely online using our editor. Open the form in your browser, type your investment income and expenses on the lines, review each entry for accuracy, and save the completed form when you're done.
#5. Is this form free?
Filling out Form 8960 on pdf.net is free to start. You can open the form, enter your investment income and expense details, and review your entries at no cost, but to download your completed copy, you must be subscribed to one of the pricing plans.
#6. Can I correct mistakes on Form 8960?
Yes, you can correct mistakes on Form 8960 by submitting Form 1040-X for an individual return or an amended Form 1041 for an estate or trust. Attach the corrected Form 8960 and explain the changes; if you received an IRS notice, follow its instructions.
#7. How long does it take to process Form 8960?
Form 8960 isn't processed as a standalone form but is reviewed together with your full tax return. The IRS generally processes e-filed returns within about 21 days, while paper returns that include Form 8960 can take six weeks or longer.