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Net Investment Income Tax

Some key points in dealing with the net investment income tax

Some key points in dealing with the net investment income tax

The Code Sec. 1411 surtax on the unearned income of higher-income individuals, which just went into effect last year, is likely to play a more prominent role in year-end planning and tax planning in general now that taxpayers and their advisors have a firmer grasp on the mechanics of the surtax and who is most […]

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Form 8960 instructions provide guidance on calculating net investment income tax

Form 8960 instructions provide guidance on calculating net investment income tax

Click here for the Instructions for Form 8960, Net Investment Income Tax – Individuals, Estates, and Trusts. Click here for the Form  8960, Net Investment Income Tax – Individuals, Estates, and Trusts.  IRS has issued in final form the instructions to Form 8960, Net Investment Income Tax – Individuals, Estates, and Trustss. The final instructions, […]

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Updated IRS FAQs explain key details of Net Investment Income Tax (NIIT)

Updated IRS FAQs explain key details of Net Investment Income Tax (NIIT)

Click here for IRS’s “Questions and Answers on the Net Investment Income Tax.” IRS recently updated its FAQs on the net investment income tax (NIIT) under Code Sec. 1411 to provide additional guidance in several key areas, including the definition of MAGI, individuals exempt from the NIIT, types of tax credits that can reduce the […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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Member CA Bar Member Orange County Bar US Tax Court Attorney