ACA net investment income tax

The ACA (Affordable Care Act) surtax on Net Investment Income (NII) is imposed on threshold income amounts that are dependent upon filing status and the make-up of a taxpayers' income. For individual taxpayers, the surtax will be levied on whichever of the following is less— modified adjusted gross income above the threshold, or net investment income. These income categories break down as follows:

Note that interest from tax-exempt municipal bonds is not included in net investment income.

Tables
The tables below show the levels of investment income/other earnings that can be recognized by individual taxpayers without triggering the surtax for given levels of investment income or other earnings. The threshold amounts reflect the tax filing differences (married filing jointly/ surviving spouse with dependents; single/head of household; and married filing separately). The threshold amounts are not indexed to inflation.