databutler.dev · /facts — every fact · Verified Facts protocol · /.well-known/facts.json · /changes

Net Investment Income Tax MAGI threshold: married filing separately

125000 USD MAGI

2026, from 2013-01-01 · verified 2026-10-31 against the official source · next expected change 2027-01-01

The statutory threshold amounts are: Married filing separately — $125,000
key
us/capital-gains/niit-threshold-married-separate
value
125000 USD MAGI
period
2026
effective
2013-01-01 to date
source
https://www.irs.gov/individuals/net-investment-income-tax
verified
2026-10-31 — fresh (6 days ago; next check by 2026-11-01)
next expected change
2027-01-01 (annual: a fixed day each year)
source checked
2026-11-02 (the newest day the automated check fetched the source page)
scope
Maximum zero and 15% rate amounts under § 1(j)(5)(B) for individuals (taxable income), and the Net Investment Income Tax. Estates and trusts, and the special rates for collectibles and unrecaptured section 1250 gain, are not covered.
hash
sha256:3a4a40efd2c369d1e96ace596c3472212df435a896b046cf0b745ced84830d56
signature
EdDSA, key db-2026-10 — keys

As JSON

curl -s https://databutler.dev/f/us/capital-gains/niit-threshold-married-separate?max_age=30d — schema; verify with npx verified-facts verify https://databutler.dev/f/us/capital-gains/niit-threshold-married-separate

{
  "protocol": "verified-facts/0.3",
  "key": "us/capital-gains/niit-threshold-married-separate",
  "label": "Net Investment Income Tax MAGI threshold: married filing separately",
  "value": 125000,
  "unit": "USD MAGI",
  "period": "2026",
  "effectiveFrom": "2013-01-01",
  "effectiveTo": null,
  "source": "https://www.irs.gov/individuals/net-investment-income-tax",
  "quote": "The statutory threshold amounts are: Married filing separately — $125,000",
  "verifiedDate": "2026-10-31",
  "nextScheduledRefresh": "2026-11-01",
  "changeCadence": "annual",
  "nextExpectedChange": "2027-01-01",
  "sourceCheckedAt": "2026-11-02",
  "status": "fresh",
  "ageDays": 6,
  "maxAgeDays": null,
  "scope": "Maximum zero and 15% rate amounts under § 1(j)(5)(B) for individuals (taxable income), and the Net Investment Income Tax. Estates and trusts, and the special rates for collectibles and unrecaptured section 1250 gain, are not covered.",
  "hash": "sha256:3a4a40efd2c369d1e96ace596c3472212df435a896b046cf0b745ced84830d56",
  "signature": {
    "alg": "EdDSA",
    "kid": "db-2026-10",
    "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..NjZcpMwNlCYeKfZJoNz5huDv3O1saSUTWJM-OjmT4y41b_4BanFfvIVnPfHL5vggRQefx4ltuevLueRIHDr2Dw",
    "keys": "https://databutler.dev/.well-known/jwks.json"
  },
  "publisher": {
    "name": "Data Butler",
    "url": "https://databutler.dev/"
  },
  "cite": {
    "url": "https://databutler.dev/facts/us/capital-gains/niit-threshold-married-separate",
    "text": "databutler.dev, verified 2026-10-31 against https://www.irs.gov/individuals/net-investment-income-tax"
  }
}