How is 3.8 Obamacare tax calculated?

How is 3.8 Obamacare tax calculated?

Effective Jan. 1, 2013, individual taxpayers are liable for a 3.8 percent Net Investment Income Tax on the lesser of their net investment income, or the amount by which their modified adjusted gross income exceeds the statutory threshold amount based on their filing status. Feb 14, 2022

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