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Level 2
December 7, 2019
Solved

Hi - I have a nonresident US citizen who has the Net Investment Income Tax (NIIT) being applied. How can I suppress this?

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itonewbie
itonewbieAnswer
Level 15
December 7, 2019

NIIT does apply to US citizens regardless of whether they are residents.  The exception under §1411(e)(1) applies only to nonresident aliens.

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1 reply

itonewbie
itonewbieAnswer
Level 15
December 7, 2019

NIIT does apply to US citizens regardless of whether they are residents.  The exception under §1411(e)(1) applies only to nonresident aliens.

---------------------------------------------------------------------------------Still an AllStar