Analysis: Post-2012 Net Investment Income and Additional Medicare Taxes.

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The recently released CCH briefing, Analysis of Post-2012 Net Investment Income Tax and Additional Medicare Tax, provides coverage of the IRS proposed reliance regulations addressing two new surtaxes: the 0.9 percent Additional Medicare Tax on earned income and the 3.8 percent Medicare contribution tax on Net Investment Income. Read the analysis at www.catcpa.org/SurtaxAnalysis.

Both surtaxes were scheduled to take effect Jan. 1, 2013. The proposed reliance regulations and related FAQs seek to address many of the gaps in...

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