The Tax Adviser—the magazine of planning, trends, and techniques—reports and explains federal tax issues to tax practitioners.

The IRS details exactly what qualifies as net investment income. It’s important to note ... tax, you have several ways to offset net income. The best thing to do is speak to a licensed ...

9% Medicare tax and the 3.8% investment tax, you will not be subject to both on the same type of income. Note: Though both are surtaxes, they are distinct taxes with different rules. Also ...