Net Investment Income Tax

Authored by Barbara Weltman, Sidney Kess
About this Course
Topics covered include: Overview of NII Tax, including the threshold amounts; What is included in the NII tax and what is not; The impact of the NII on a trade or business; Passive activity income; Special rules that apply to net operating losses; Calculating the NII Tax; Special Concerns for Trusts and Estates; How undistributed net investment income of a trust or estate impacts the NII tax; Figuring the NII tax for an ESBT; Special reporting for trusts and estates on Form 8960. Upon completing this course, you should be able to: Explain the computation of the NII tax; Discuss reporting rules for the NII tax; Discuss special rules for trusts and estates.
$ 80.00
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NASBA Field of Study
Taxes
Level
Basic
CPE Credits
2.0
Prerequisites
None
Last Updated
10/03/2018
14643