--- title: How Do Capital Gains Affect NIIT (Net Investment Income Tax)? description: How large Long Term Capital Gains impact NIIT and where to see it in Holistiplan --- [Skip to content](https://help.holistiplan.com/how-capital-gains-affect-niit#main-content) English Show submenu for translations [More support](https://help.holistiplan.com/kb-tickets/new?hsLang=en) [![Holistiplan Logo (800x200 px).webp\]](https://help.holistiplan.com/hs-fs/hubfs/Holistiplan%20Logo%20(800x200%20px).webp?width=160&height=40&name=Holistiplan%20Logo%20(800x200%20px).webp)](https://www.holistiplan.com/) Open main navigation Close main navigation - English Show submenu for translations - [More support](https://help.holistiplan.com/kb-tickets/new) Holistiplan Knowledge Base - There are no suggestions because the search field is empty. 1. [Help Center](https://help.holistiplan.com/?hsLang=en) 2. [Scenario Analysis](https://help.holistiplan.com/scenario-analysis?hsLang=en) 3. [Scenario Analysis FAQ](https://help.holistiplan.com/scenario-analysis?hsLang=en#scenario-analysis-faq) # How Do Capital Gains Affect NIIT (Net Investment Income Tax)? ## How large LTCGs impact NIIT and where to see it in Holistiplan The MAGI (Modified Adjusted Gross Income) thresholds for purposes of calculating NIIT based on filing status are as follows: - $250,000 - Married Filing Jointly (MFJ), Qualified Surviving Spouse (QSS) - $200,000 - Single (S) or Head of Household (HOH) - $125,000 - Married Filing Separately (MFS) The 3.8% net investment income tax is applied to the lesser of net investment income or to the extent a taxpayer's MAGI exceeds the applicable thresholds above. In the instance that client's MAGI either already exceeds these thresholds or recognizing large gains pushed them into exceeding these thresholds, all or some of those gains may be subject to the additional 3.8% NIIT.  NIIT is highlighted in it's own section and within the MAGI Tiers section on the Tax Report, in the **Other Taxes** and **MAGI** sections of the Scenario Analysis, and within our Range Calc tool. These tools and sections can help identify how NIIT is being applied. 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