Net Investment Income Tax

Docket ID: IRS-2012-0049
Agency: Internal Revenue Service (IRS)
Parent Agency: Department of the Treasury (TREAS)
This document contains guidance under section 1411 of the Internal Revenue Code. Section 1402 of the Health Care and Education Reconciliation Act of 2010, Public Law 111-152, 124 Stat. 1060, added a new section 1411 to the Code effective for tax years beginning after December 31, 2012. Section 1411 imposes a 3.8 percent tax on individuals, estates, and trusts with certain items of unearned income.
RIN: 1545-BK44
Impacts and Effects: None
CFR Citation: 26 CFR 1
Priority: Substantive, Nonsignificant
UA and Regulatory Plan Information open glossary dialog  
Publication Period: Spring 2014
Agenda Stage of Rulemaking: Completed Action
Major Rule: No
Legal Authorities: 26 USC 7805
Legal Deadlines: None
Government Levels Affected: No
Federalism Implications: No
Unfunded Mandates: No
Requires Regulatory Flexibility Analysis: No
Small Entities Affected: No
International Impacts: No
Energy Effects: No
Included in Regulatory Plan: No
ActionDateFR Citation
NPRM12/05/201277 FR 72612
NPRM Comment Period End03/05/2013
Completed by TD 964412/02/201378 FR 72394
Docket Details open glossary dialog  
Related RINs: None
Related Dockets: None
Organization: CC:PSI
Keyword(s): Section 1411
Type: Rulemaking

Primary Documents

View All  (5)
Comment Period Closed
Mar 05, 2013 11:59 PM ET
Proposed Rule
Posted: 12/05/2012
ID: IRS-2012-0049-0001
Comment Period Closed
Posted: 04/01/2014
ID: IRS-2012-0049-0089
Comment Period Closed
Posted: 04/01/2014
ID: IRS-2012-0049-0088
Comment Period Closed
Posted: 12/02/2013
ID: IRS-2012-0049-0086
Comment Period Closed
Proposed Rule
Posted: 01/31/2013
ID: IRS-2012-0049-0010

Supporting Documents

No documents available.


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Comments Received*
Regulatory Timeline
Pre Rule
Current Stage
Proposed Rule
Current Stage
Final Rule
Current Stage
Current Stage
Agency Contact
Adrienne M. Mikolashek
202 317-6852
202 317-6729 (Fax)
1111 Constitution Avenue NW., Room 5218, Washington, DC 20224
Washington, DC 20224
*This count refers to the total comment/submissions received on this docket, as of 11:59 PM yesterday. Note: Agencies review all submissions, however some agencies may choose to redact, or withhold, certain submissions (or portions thereof) such as those containing private or proprietary information, inappropriate language, or duplicate/near duplicate examples of a mass-mail campaign. This can result in discrepancies between this count and those displayed when conducting searches on the Public Submission document type. For specific information about an agency’s public submission policy, refer to its website or the Federal Register document.