Net Investment Income Tax

$ 50.00

After completing this course the student will be able to compute the net investment income tax. Includes planning strategies to avoid the tax, detailed discussion how the passive activity rules come into play in determining if income is subject to the tax, trade or business exclusion, how to allocate investment expenses included in itemized deductions, how the 2% of AGI limitations and high-income taxpayer phase-out impacts the expenses, home sale implications, capital gains, gains from the sale of passive activities, and much more.