No. 2: Net investment income tax
Also beginning in 2013, you may be subject to the new net investment income tax. The NIIT is 3.8% of the smaller of either your net investment income or the excess of your modified adjusted gross income over:
• $125,000 if married filing separately
• $250,000 if married filing jointly or qualifying widow(er)
• $200,000 if any other filing status
See Form 9860 and its instructions for details.