Form 8960, Net Investment Income Tax - Estates and Trusts, is used by estates and trusts to calculate and report the net investment income tax. The instructions for completing Form 8960 include reporting taxable income and deductions from interest, dividends, rents, royalties, annuities, income from partnerships, S corporations, and other sources. Distributions of net investment income to beneficiaries and charitable contributions made by the estate or trust are also reported on the form. The instructions provide detailed information on how to calculate net investment income, taxable income, and taxable distributions, as well as how to report charitable contributions and other deductions.