Investment income subject to the Net Investment Income Tax (NIIT) includes capital gains from the sale of stocks, bonds, and other property; dividends; interest; rental and royalty income (unless derived in an active trade or business); income from a business involved in trading financial instruments or commodities; passive income from a business in which the taxpayer does not actively participate; and taxable portions of nonqualified annuity payments.

Authors

• Person: Not available Organization: Mercer Advisors
  Capital Gains and Tax Loss Harvesting Explained - Mercer Advisors

Sources

• Capital Gains and Tax Loss Harvesting Explained - Mercer Advisors www.merceradvisors.com Mercer Advisors via serper

Referenced by nodes (1)

• net investment income tax concept