How to deal with net investment income tax regulations

07/7/2014 | Journal of Accountancy print issue

David Kirk, CPA/PFS, one of the two principal authors of the proposed and final net investment income tax regulations, discusses the rules' creation in this article and answers some technical questions the new tax poses. "For CPAs, the most challenging aspect is the sheer volume of rules associated with a tax that is relatively small on an individual taxpayer basis," he said. PFP/PFS members can access charts, client communication materials, planning resources and more relating to the NIIT in the Planning After ATRA and NIIT Toolkit.

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