Not modeled
Learn how the Roth Conversion Calculator's bounded NIIT preview differs from a final Form 8960 calculation.
The calculator provides a bounded 3.8% NIIT preview when net investment income is entered, but final NIIT treatment requires separate Form 8960 review.
The net investment income tax can involve income thresholds and investment income categories outside the calculator's simplified Roth conversion model.
The calculator can preview 3.8% of the lesser of user-entered net investment income or the calculator MAGI proxy excess, but it does not classify investment income, deductions, trade or business exceptions, credits, or every MAGI adjustment.
Users with significant investment income should treat NIIT as a separate professional-review item.
Review the official source and then discuss the interaction with a qualified professional.
IRS net investment income tax informationThis Roth Conversion Calculator is for educational and illustrative purposes only. It does NOT constitute tax, financial, legal, or investment advice. The calculation results are based on the information you provide and the latest IRS tax rules, which are subject to change. We do not guarantee the accuracy of the results. Please consult a licensed Certified Public Accountant (CPA), financial advisor, or tax professional before making any financial decisions.