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2025

Instructions for Form 8960

Instruction 8960 — Instructions for Form 8960, Net Investment Income Tax - Individuals, Estates, and Trusts · 2026-10-03 edition · updated 2026-10-04 · United States

Net Investment Income Tax—Individuals, Estates, and Trusts

Section references are to the Internal Revenue Code unless otherwise noted.

General Instructions

Specific Instructions

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▸Contents — Instruction 8960 — Instructions for Form 8960, Net Investment Income Tax - Individuals, Estates, and Trusts

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