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Net Investment Income Tax:

For individuals, the tax is 3.8% of the lesser of:
         
MAGI is adjusted gross income increased by any amount excluded undeer IRS 911 as foreign earned income net of the deducgtions and exlusions disallowed with respect to the foreign earned income.

The threshold amounts are the same as the threshold amoiunts for the additional 0.9% Medicare tax on earned income:

The threshold amounts are not indexed for inflation, so an increasing number of taxpayers may be affectged in each succedding year.           
Example of additional NIIT

In 2013, Maggis has $90,000 of interest income an no other income.  She is not subject to the additional NIIT because she is udner the $200,000 MAGI threshold.

In 2014, she gets a job and earns $140,000, and still earns $90,000 of interest income.  She will pay NIIT on investment income of:

        
MAGI.....................................................
Threshold..............................................
Excess...................................................
Investment Income................................
Lesser of excess or investment income....
Tax rate................................................
NIIT......................................................
$230,000
$200,000
$30,000
$90,000
$30,000
3.8%
$1,140