Form 8960 Department of the Treasury Internal Revenue Service (99) Net Investment Income Tax227 Individuals, Estates, and Trusts Attach to your tax return. Go to www.irs.gov/Form8960 for instructions and the latest information. OMB No. 1545-2227 2018 Attachment Sequence No. 72 Name(s) shown on your tax return Your social security number or EIN Part I Investment Income Section 6013(g) election (see instructions) Section 6013(h) election (see instructions) Regulations section 1.1411-10(g) election (see instructions)1 Taxable interest (see instructions)..................... 1 2 Ordinary dividends (see instructions).................... 2 3Annuities (see instructions) ....................... 3 4a Rental real estate, royalties, partnerships, S corporations, trusts, etc. (see instructions) ............... 4a bAdjustment for net income or loss derived in the ordinary course of a non-section 1411 trade or business (see instructions).... 4b cCombine lines 4a and 4b ........................ 4c 5a Net gain or loss from disposition of property (see instructions) . 5a bNet gain or loss from disposition of property that is not subject to net investment income tax (see instructions)....... 5b cAdjustment from disposition of partnership interest or S corporationstock (see instructions) .............. 5c dCombine lines 5a through 5c ...................... 5d 6Adjustments to investment income for certain CFCs and PFICs (see instructions) ..... 6 7Other modifications to investment income (see instructions) ............ 7 8Total investment income. Combine lines 1, 2, 3, 4c, 5d, 6, and 7 ........... 8 Part II Investment Expenses Allocable to Investment Income and Modifications9a Investment interest expenses (see instructions) ...... 9a bState, local, and foreign income tax (see instructions) .... 9b cMiscellaneous investment expenses (see instructions).... 9c dAdd lines 9a, 9b, and 9c ........................ 9d 10Additional modifications (see instructions) .................. 10 11Total deductions and modifications. Add lines 9d and 10 ............. 11 Part III Tax Computation12Net investment income. Subtract Part II, line 11, from Part I, line 8. Individuals, complete lines1322617. Estates and trusts, complete lines 18a22621. If zero or less, enter -0- ....... 12 Individuals: 13Modified adjusted gross income (see instructions) ..... 13 14Threshold based on filing status (see instructions) ..... 14 15Subtract line 14 from line 13. If zero or less, enter -0- .... 15 16Enter the smaller of line 12 or line 15 .................... 16 17Net investment income tax for individuals. Multiply line 16 by 3.8% (0.038). Enter here and include on your tax return (see instructions) ................. 17 Estates and Trusts: 18a Net investment income (line 12 above) ......... 18a bDeductions for distributions of net investment income and deductions under section 642(c) (see instructions)..... 18b cUndistributed net investment income. Subtract line 18b from 18a (see instructions). If zero or less, enter -0- .......... 18c 19a Adjusted gross income (see instructions) ........ 19a bHighest tax bracket for estates and trusts for the year (see instructions) .................. 19b cSubtract line 19b from line 19a. If zero or less, enter -0- ... 19c 20Enter the smaller of line 18c or line 19c ................... 20 21Net investment income tax for estates and trusts. Multiply line 20 by 3.8% (0.038). Enter here and include on your tax return (see instructions) ............... 21 For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 59474M Form 8960 (2018) American LegalNet, Inc. www.FormsWorkFlow.com