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Tag Archive: "net investment income tax"

Losses Can Offset Investment Income

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December 3rd, 2013

Another nice feature of the final net investment tax regulations released last week is that certain losses are now allowed to offset other net investment income.  In the original proposed regulations, you could not have a loss (such as the sale of stock) reduce your other net investment income.  Once you reached zero, you were […]

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More Good News on Calculating Invesment Gain

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December 1st, 2013

We will probably be doing a few posts this week on the net investment income tax regulations issued by the IRS last week.  The IRS also issued new proposed regulations regarding how to calculate the amount of gain required to be included in investment income when you sell a partnership or S corporation interest.  In […]

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Everything You Want to Know About Net Investment Income Tax (or Not)

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November 5th, 2013

Tony Nitti does a regular column on Forbes.com and he just released a very good recap of the 3.8% net investment income tax that was implemented by Obamacare, but was not applicable until 2013.  Many farmers assume this tax will never apply to them since their adjusted gross income will never be in excess of $200/250,000 […]

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The Power of Installment Sales

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August 25th, 2013

We had a reader ask the following question: “I plan to sell some land this year. Will my tax liability be less if I take payments from the buyer over several years?” Before answering this question, lets review how an installment sale works.  Instead of owing all of the tax in the year of sale, […]

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Why Imputed Interest Matters For 2013 (And Beyond)

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January 23rd, 2013

Any time a farmer loans money to a corporation that they own (or vice versus), the income tax laws require these loans to bear interest.  If the loans do not bear interest, then the law requires the farmer to calculate an “imputed” interest amount based upon the applicable federal rates published by the IRS each […]

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