Net Investment Income Tax

See Form 8960 and its instructions if the amount on Form 1040, 1040-SR, or 1040-NR, line 11b, is more than:

$125,000 if married filing separately,

$250,000 if married filing jointly or qualifying surviving spouse, or

$200,000 if single or head of household.

$0 if married filing separately,

$120,000 if married filing jointly or qualifying surviving spouse, or

$70,000 if single or head of household.