Thomson Reuters has published a special report on the 3.8 percent net investment income tax that was included as part of the Affordable Care Act, which tax preparers will be calculating for the first time on their clients’ 2013 returns. 

The report explains some of the key differences in the updated rules, the steps for calculating the NIIT, and various business and investment scenarios that may be affected by the tax. The report can help accountants determine which set of regulations to follow when preparing 2013 returns for their clients.

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