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Compliance, planning issues surrounding the new 3.8% Medicare surtax
The AICPA recently hosted a webinar discussing compliance and planning issues related to new provisions in the tax code under the Patient Protection and Affordable Care Act. The changes that took effect Jan. 1 include a new 3.8% net investment income tax. The tax will apply to unearned income for individual taxpayers whose income exceeds $200,000 and married couples filing jointly with income over $250,000.
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