The Internal Revenue Service has posted a final version of the form for computing the 3.8 percent Net Investment Income Tax that was mandated as part of the Affordable Care Act.

Form 8960 is used for calculating the Net Investment Income Tax, which applies at a rate of 3.8 percent to certain net investment income of individuals, estates and trusts that have income above the statutory threshold amounts. The  tax went into effect on Jan. 1, 2013.

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