who is subject to net investment income tax
Now, the real thing, though, is the big impact is going to be on estates and trusts, because the cutoff for estates and trusts, when this tax applies, is $11,950. So basically, any interest, dividends, capital gains above $11,950 is going to be subject to the net investment income tax. That's why it's incredibly important for CPAs and for tax attorneys to be cognizant of this and to plan to make distributions or look at how those portfolios should be managed.