2025›Instructions for Form 8960›General Instructions

Who Must File

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

Attach Form 8960 to your return if your modified adjusted gross income (MAGI) is greater than the applicable threshold amount.

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

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

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