Capital Gains & NIIT Calculator 2026

0% / 15% / 20% long-term capital gains stacked on ordinary income. 3.8% NIIT on net investment income. Qualified dividends. MAGI threshold. Schedule D interaction.
IRC 1(h) - LTCG ratesIRC 1411 - NIIT 3.8%Schedule DForm 8960
← cpavalidated.com
1

Income Information

Wages, self-employment, ordinary dividends, short-term gains, etc. after deductions. This fills the brackets first.
Net LTCG from Schedule D. Gains on assets held over 12 months. IRC 1222.
Taxed same as LTCG. IRC 1(h)(11). Must be from qualifying corporations and meet holding period.
Passive rental income, partnership passive income, interest income subject to NIIT. IRC 1411(c).
Foreign earned income exclusion, other additions that increase MAGI for NIIT purposes. MAGI = AGI + FEIE + similar.
2

Results

Enter your information above.
tk.cpa AI Lab
Mission Privacy tk.cpa
Nothing on this page constitutes legal, tax, accounting, or professional advice, and no professional relationship is created by your use of this website. CPA Validated is an educational website for information purposes only. Information should be verified against current primary authority, including the Internal Revenue Code, Treasury regulations, IRS guidance, and applicable state or local law, before being relied upon or acted on. Calculator outputs are estimates only and may be incomplete or inaccurate depending on the facts, assumptions, and inputs used. CPA Inc. and tk.cpa disclaim liability to the fullest extent permitted by law. Full disclaimer: cpavalidated.com/disclaimer.html