BarbriSFCourseDetails
  • videocam Live Webinar with Live Q&A
  • calendar_month March 19, 2026 @ 1:00 p.m. ET./10:00 a.m. PT
  • signal_cellular_alt Intermediate
  • card_travel Tax Preparer
  • schedule 110 minutes

Mitigating Net Investment Income Tax: NIIT Income, NIIT Deductions, Form 8960

Key Considerations for Real Estate Investors

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About the Course

Introduction

This webinar will review the current rules for applying the net investment income tax (NIIT) under IRC Section 1411. Our panel of astute federal income tax professionals will define net investment income, explore deductions that can reduce it, and offer strategies for taxpayers and real estate investors to mitigate, and in some cases, eliminate NIIT.

Description

NIIT is an additional 3.8% tax on certain types of income, including interest, dividends, capital gains, and even rents and royalties. Individuals with modified adjusted income above $200,000 if filing single or $250,000 if filing a joint return can be subjected to this additional, often unanticipated tax. 

Since rental income is passive income per se under IRC Section 469, these properties are often subject to NIIT. However, real estate professionals and even short-term rental properties can avoid NIIT by meeting specific material participation requirements.

Planning for NIIT is particularly important in the year of sale for investment properties. There are steps taxpayers and tax practitioners can take to reduce the burden of NIIT. Specific allocable expenses can reduce net investment income before the tax is imposed. Lowering MAGI and harvesting tax losses can also reduce the impact of NIIT.

Listen as our panel of knowledgeable real estate advisers explains NIIT and offers advice to reduce its impact on individual income taxes with a particular focus on real estate activities. 

Presented By

Nathan Sosa, CPA, MST
Manager, National Tax
Hall CPA, PLLC

Mr. Sosa is a Senior Tax Advisor at Hall CPA PLLC.  

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Credit Information

  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

  • BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

Date + Time

  • event

    Thursday, March 19, 2026

  • schedule

    1:00 p.m. ET./10:00 a.m. PT

I. Mitigating NIIT: introduction

II. Net investment income defined

III. Allocable deductions

IV. Real estate investors

A. Real estate rentals

B. Real estate professionals

C. Short-term rentals

V. Gains from sales of rental investments

VI. Strategies to reduce NIIT

VII. Preparing Form 8960, Net Investment Income Tax

The panel will cover these and other critical issues:

  • Varying treatment of NIIT for real estate professionals, rental properties, and short-term rentals
  • Deductions that reduce net investment income
  • Income that is considered net investment income
  • Key considerations when real estate investments are sold

Learning Objectives

After completing this course, you will be able to:

  • Identify income included in net investment income for NIIT
  • Determine strategies to mitigate NIIT
  • Decide how to properly prepare Form 8960, Net Investment Income Tax
  • Ascertain differences in the application of NIIT to REPs, short-term rentals, and rental properties


  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite:

    Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of pass-through taxation, including taxation of partnerships, S corporations and their respective partners and shareholders.


BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

IRS Approved Provider

BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .