2016
| SINGLE | ||||||||||
| Capital Gains & Dividends | ||||||||||
|
||||||||||
| Unearned Income Medicare Contribution Tax | ||||||||||
| Filing Status | MAGI1 Threshold | Rate | ||||||||
| Single | $200,000 + | 3.8% | ||||||||
| (3.8% surtax applied to lower of net inv. income or MAGI1 over threshold) | ||||||||||
1MAGI = Modified Adjusted Gross Income
| MARRIED FILING SEPARATELY | ||||||||||
| Capital Gains & Dividends | ||||||||||
|
||||||||||
| Unearned Income Medicare Contribution Tax | ||||||||||
| Filing Status | MAGI1 Threshold | Rate | ||||||||
| Married Filing Separately | $125,000 + | 3.8% | ||||||||
| (3.8% surtax applied to lower of net inv. income or MAGI1 over threshold) | ||||||||||
1MAGI = Modified Adjusted Gross Income
| MARRIED FILING JOINTLY | ||||||||||
| Capital Gains & Dividends | ||||||||||
|
||||||||||
| Unearned Income Medicare Contribution Tax | ||||||||||
| Filing Status | MAGI1 Threshold | Rate | ||||||||
| Married Filing Jointly | $250,000 + | 3.8% | ||||||||
| (3.8% surtax applied to lower of net inv. income or MAGI1 over threshold) | ||||||||||
1MAGI = Modified Adjusted Gross Income
| HEAD OF HOUSEHOLD | ||||||||||
| Capital Gains & Dividends | ||||||||||
|
||||||||||
| Unearned Income Medicare Contribution Tax | ||||||||||
| Filing Status | MAGI1 Threshold | Rate | ||||||||
| Head of Household | $200,000 + | 3.8% | ||||||||
| (3.8% surtax applied to lower of net inv. income or MAGI1 over threshold) | ||||||||||
1MAGI = Modified Adjusted Gross Income
| TRUSTS & ESTATES | ||||||||||
| Capital Gains & Dividends | ||||||||||
|
||||||||||
| Unearned Income Medicare Contribution Tax | ||||||||||
| Filing Status | MAGI1 Threshold | Rate | ||||||||
| Trusts & Estates | $12,500 | 3.8% | ||||||||
| (3.8% surtax applied to lower of net inv. income or MAGI1 over threshold) | ||||||||||
1MAGI = Modified Adjusted Gross Income
2017
| SINGLE | ||||||||||
| Capital Gains & Dividends | ||||||||||
|
||||||||||
| Unearned Income Medicare Contribution Tax | ||||||||||
| Filing Status | MAGI1 Threshold | Rate | ||||||||
| Single | $200,000 + | 3.8% | ||||||||
| (3.8% surtax applied to lower of net inv. income or MAGI1 over threshold) | ||||||||||
1MAGI = Modified Adjusted Gross Income
| MARRIED FILING SEPARATELY | ||||||||||
| Capital Gains & Dividends | ||||||||||
|
||||||||||
| Unearned Income Medicare Contribution Tax | ||||||||||
| Filing Status | MAGI1 Threshold | Rate | ||||||||
| Married Filing Separately | $125,000 + | 3.8% | ||||||||
| (3.8% surtax applied to lower of net inv. income or MAGI1 over threshold) | ||||||||||
1MAGI = Modified Adjusted Gross Income
| MARRIED FILING JOINTLY | ||||||||||
| Capital Gains & Dividends | ||||||||||
|
||||||||||
| Unearned Income Medicare Contribution Tax | ||||||||||
| Filing Status | MAGI1 Threshold | Rate | ||||||||
| Married Filing Jointly | $250,000 + | 3.8% | ||||||||
| (3.8% surtax applied to lower of net inv. income or MAGI1 over threshold) | ||||||||||
1MAGI = Modified Adjusted Gross Income
| HEAD OF HOUSEHOLD | ||||||||||
| Capital Gains & Dividends | ||||||||||
|
||||||||||
| Unearned Income Medicare Contribution Tax | ||||||||||
| Filing Status | MAGI1 Threshold | Rate | ||||||||
| Head of Household | $200,000 + | 3.8% | ||||||||
| (3.8% surtax applied to lower of net inv. income or MAGI1 over threshold) | ||||||||||
1MAGI = Modified Adjusted Gross Income
| TRUSTS & ESTATES | ||||||||||
| Capital Gains & Dividends | ||||||||||
|
||||||||||
| Unearned Income Medicare Contribution Tax | ||||||||||
| Filing Status | MAGI1 Threshold | Rate | ||||||||
| Trusts & Estates | $12,500 | 3.8% | ||||||||
| (3.8% surtax applied to lower of net inv. income or MAGI1 over threshold) | ||||||||||
1MAGI = Modified Adjusted Gross Income
The information presented here is not intended to be a comprehensive analysis. Chernoff Diamond is a benefits advisory firm and does not provide tax or legal advice. Individuals or Employers should consult with qualified legal and/or tax counsel for guidance in respect of matters of law, tax and related regulation.
