2025›Instructions for Form 8960
General Instructions
Instruction 8960 — Instructions for Form 8960, Net Investment Income Tax - Individuals, Estates, and Trusts · 2026-10-03 edition · updated 2026-10-04 · United States
In this part
- Reminders
- Who Must File
- Purpose of Form
- Recordkeeping
- Application to Individuals
- Application to Estates and Trusts
- Passive Activity
- Disposition of Partnership Interest or S Corporation Stock
- Regulations Section 1.1411-10(g) Election
- Special Rule for Traders in Financial Instruments or Commodities
- Special Rule for Self-employed Individuals
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