Internal Revenue Service, read September 2026
The extra tax on investment income in United States
What Internal Revenue Service publishes about the extra tax on investment income in United States, quoted verbatim from IRS - Net Investment Income Tax, read September 2026.
- the authority quoted here
- Internal Revenue Service
- of the authorities read publish on this question
- 1/6
- the day these pages were read
- 2026-09-11
The authority's own words
individual taxpayers are liable for a 3.8 percent Net Investment Income Tax on the lesser of their net investment income, or the amount by which their modified adjusted gross income exceeds the statutory threshold amount based on their filing status.
That sentence is the whole of what Internal Revenue Service publishes on this point on the page cited. It is reproduced here for reporting and comment; it is not tax advice, and nothing on this page is our reading of it.
Where this comes from
Reproduced from IRS - Net Investment Income Tax as it stood on September 2026; the plain text of that page from that day is stored beside the record, so the sentence can be checked against its origin. Across the questions asked here, Internal Revenue Service answers 6 and publishes nothing quotable on 0.
Cite or embed this figure
Internal Revenue Service on the extra tax on investment income in United States: “individual taxpayers are liable for a 3.8 percent Net Investment Income Tax on the lesser of their net investment income, or the amount by which their modified adjusted gross income exceeds the statutory threshold amount based on their filing status.” (Capital Gains Tax HQ US Capital Gains Tax Record).
Cite as: "Capital Gains Tax HQ US Capital Gains Tax Record: The extra tax on investment income, United States", updated 2026-09-11, https://capitalgainstaxhq.com/tax/united-states/investment-income-surtax/.