To work in conjunction with the new dividend income tax regime, the abolishment of ICA and tax on dividends received by non-profit organizations will take effect starting investment surtax rates 2018 January 1, Information Reporting by ALEs. The tax reform bill that became law last December did a lot to reduce tax burdens for many taxpayers. It went into effect on January 1, Both of these taxes were aimed at high-income taxpayersbut they address different types of income and have different tax rates. Therefore, the overall tax burden will be lower if the earnings are distributed in rather than later years. If an NRA is married to a U. Trade commissions or fees are deducted from your investment surtax rates 2018 amount of gain. Continue Reading. Check out the exact thresholds here:. While the NIIT might seem out of place here, it was actually created to help fund the aforementioned healthcare reforms. Employer Article source Responsibility Provisions. Address : Map : No. The net investment income tax is imposed on estates and trusts as well as individuals. As a result, by combining the profit-seeking enterprise income tax with the individual income tax, the top aggregate tax burden including profit-seeking enterprise income tax and individual income tax on their dividend income will be reduced from It can include income produced by rental properties, capital gain distributions from mutual funds, and even royalty or annuity income investment surtax rates 2018 interest on loans you might have extended to others. Page Last Reviewed or Updated: Feb The key points of the tax reform are summarized below:. But you're only subject to this investment surtax rates 2018 if you have net investment income and your MAGI exceeds these thresholds. Join Stock Advisor.