U.S. · Form 8960 line 14
Form 8960 line 14 threshold amount.
The filing-status threshold that decides how much income the 3.8% tax can reach.
Line 14 is the threshold amount for your filing status: $250,000 for married filing jointly or qualifying surviving spouse, $125,000 for married filing separately, and $200,000 for single or head of household. A bankruptcy estate of an individual enters $125,000. Line 15 subtracts it from MAGI (line 13), not below zero.
Look up your threshold
Result
Reference table
| Filing status | Threshold amount (line 14) | Notes from the instructions |
|---|---|---|
| Married filing jointly | $250,000 | Includes a joint return with a nonresident alien spouse under a section 6013(g) or 6013(h) election, if you also elect joint treatment for NIIT purposes. |
| Qualifying surviving spouse | $250,000 | Same figure as married filing jointly. |
| Married filing separately | $125,000 | A U.S. citizen or resident married to a nonresident alien files as married filing separately for this purpose unless the section 6013(g) or 6013(h) election is made. |
| Single | $200,000 | Same figure as head of household. |
| Head of household | $200,000 | Same figure as single. |
| Bankruptcy estate of an individual | $125,000 | Uses Form 8960 lines 13 to 17 to compute the tax. |
What line 14 does
For individuals, the instructions say the NIIT is 3.8% of the smaller of net investment income or the amount by which MAGI is over the threshold. Line 14 is that threshold, line 15 is line 13 minus line 14 (zero if negative), line 16 is the smaller of line 12 or line 15, and line 17 is line 16 times 3.8%. The thresholds are printed amounts for the filing status, not indexed in this table. The line 17 page runs the full sequence.
The nonresident spouse rule
If you are a U.S. citizen or resident married to a nonresident alien, your filing status is married filing separately for this purpose unless you made a section 6013(g) or 6013(h) election to file jointly. If you made that election but did not also elect the joint return treatment for NIIT purposes, you file as married filing separately for NIIT and use the $125,000 threshold.
Worked example
A single filer with MAGI of $245,000 and net investment income of $60,000: the threshold is $200,000, so line 15 is $45,000, line 16 is the smaller of $60,000 and $45,000 which is $45,000, and the tax on line 17 is $1,710. Married filing jointly with the same MAGI would be under $250,000 and owe nothing. Amounts are illustrative.
What this page does not do
It does not compute MAGI; see line 13. It also does not cover estates and trusts, which complete lines 18 to 21 with a different test, or the existing NIIT calculator.
Sources
- Instructions for Form 8960 (2025): Line 14 thresholds, the nonresident-spouse rules and the individual NIIT rule. Read November 2, 2026.
- Form 8960 (2025): The form itself, for exact line wording. Read November 2, 2026.
These are the tax year 2025 edition instructions and forms (published for returns filed in 2026). The IRS revises them each year, so thresholds, line numbers and limits can change; check the current edition before relying on a figure.
Frequently asked questions
What is line 14 on Form 8960?
The threshold amount based on filing status. It is subtracted from your modified adjusted gross income on line 15.
What is the NIIT threshold for married filing jointly?
$250,000. Qualifying surviving spouse also uses $250,000.
What is the NIIT threshold for single filers?
$200,000, the same as head of household. Married filing separately is $125,000.
What threshold does a bankruptcy estate use?
A bankruptcy estate of an individual enters $125,000 and uses Form 8960 lines 13 to 17.
What if my spouse is a nonresident alien?
You are treated as married filing separately for NIIT unless you made the section 6013(g) or 6013(h) election and also elect to apply the joint return election for NIIT purposes.
Not tax or legal advice
This page summarizes IRS instructions and is not tax, legal or financial advice. A CPA, enrolled agent or the IRS can confirm what applies to your situation. Everything runs in your browser; nothing you enter is sent anywhere.