1. Ronald Trunk is single and independently wealthy. His only income in 2017 is taxable interest totaling $450,000. He has no investment expenses associated with this income and lives where there is no state income tax.

Complete Form 8960 to calculate Ronald's 2017 net investment income tax. Enter all amounts as positive numbers.

Form 8960 Department of the Treasury Internal Revenue Service (99)	Net Investment Income Tax Individuals, Estates, and Trusts Attach to Form 1040 or Form 1041. Go to www.irs.gov/form8960 for instructions and the latest information.	OMB No. 1545-2227
		2017 Attachment Sequence No. 72

Name(s) shown on Form 1040 or Form 1041 Ronald Trunk

Your social security number or EIN

Part I

Investment Income	Section 6013(g) election (see instructions)
	Regulations section 1.1411-10(g) election (see instructions)

1	Taxable interest (Form 1040, line 8a; or Form 1041, line 1) . . . . . . . . . . . . . . . . . . . . . . . . . .				1
2	Ordinary dividends (Form 1040, line 9a; or Form 1041, line 2a) . . . . . . . . . . . . . . . . . . . . . . . .				2
3	Annuities from nonqualified plans (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .				3
4a	Rental real estate, royalties, partnerships, S corporations, trusts, etc. (Form 1040, line 17; or Form 1041, line 5) . . . . . . . . . . . . . . .	4a
b	Adjustment for net income or loss derived in the ordinary course of a non-section 1411 trade or business (see instructions) . . . . . . . . .	4b
c	Combine lines 4a and 4b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .				4c
5a	Net gain or loss from disposition of property from Form 1040, combine lines 13 and 14; or from Form 1041, combine lines 4 and 7	5a
b	Net gain or loss from disposition of property that is not subject to net investment income tax (see instructions) . . . . . . . . . . . . . . . .	5b
c	Adjustment from disposition of partnership interest or S corporation stock (see instructions) . . . . . . . . . . . . . . . . . . . . . . . .	5c
d	Combine lines 5a through 5c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .				5d
6	Changes to investment income for certain CFCs and PFICs (see instructions) . . . . . . . . . . . . . . .				6
7	Other modifications to investment income (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . .				7
8	Total investment income. Combine lines 1, 2, 3, 4c, 5d, 6, and 7 . . . . . . . . . . . . . . . . . . . . . . . .				8

Part II

Investment Expenses Allocable to Investment Income and Modifications

9a	Investment interest expenses (see instructions) . . . . . . . . . . . . . . .	9a
b	State income tax (see instructions) . . . . . . . . . . . . . . . . . . . . . . . .	9b
c	Miscellaneous investment expenses (see instructions) . . . . . . . . . .	9c
d	Add lines 9a, 9b, and 9c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .				9d
10	Additional modifications (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .				10
11	Total deductions and modifications. Add lines 9d and 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . .				11

Part III

Tax Computation

12	Net investment income. Subtract Part II, line 11 from Part I, line 8. Individuals complete lines 1317. Estates and trusts complete lines 18a21. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . .				12
	Individuals:
13	Modified adjusted gross income (see instructions) . . . . . . . . . . . .	13
14	Threshold based on filing status (see instructions) . . . . . . . . . . . .	14
15	Subtract line 14 from line 13. If zero or less, enter -0- . . . . . . . . .	15
16	Enter the smaller of line 12 or line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .				16
17	Net investment income tax for individuals. Multiply line 16 by 3.8% (.038). Enter here and on Form 1040, line 60 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .				17
	Estates and Trusts:
18a	Net investment income (line 12 above) . . . . . . . . . . . . . . . . . . .	18a
b	Deductions for distributions of net investment income and deductions under section 642(c) (see instructions) . . . . . . . . . . . .	18b
c	Undistributed net investment income. Subtract line 18b from 18a (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	18c
19a	Adjusted gross income (see instructions) . . . . . . . . . . . . . . . . . .	19a
b	Highest tax bracket for estates and trusts for the year (see instructions)	19b
c	Subtract line 19b from line 19a. If zero or less, enter -0- . . . . . . .	19c
20	Enter the smaller of line 18c or line 19c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .				20
21	Net investment income tax for estates and trusts. Multiply line 20 by 3.8% (.038). Enter here and on Form 1041, Schedule G, line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .				21

For Paperwork Reduction Act Notice, see your tax return instructions.	Cat. No. 59474M	Form 8960 (2017)
*The 2017 version of this form was not available as we went to press. Please check the IRS website (www.irs.gov) for updates.

2. Meng and Eang Ung are married. Meng takes care of their three children while Eang is self-employed selling commercial real estate. Her income in 2017 is $330,000. Eang and Meng have no other earned or unearned income.

Complete Form 8959 to determine how much additional Medicare tax on earned income must Eang pay with their joint tax return in 2017.

If an amount is zero, enter "0". Enter all amounts as positive numbers.

Form 8959 Department of the Treasury Internal Revenue Service	Additional Medicare Tax If any line does not apply to you, leave it blank. See separate instructions. Attach to Form 1040, 1040NR, 1040-PR, or 1040-SS. Go to www.irs.gov/form8959 for instructions and the latest information.	OMB No. 1545-0074
		2017 Attachment Sequence No. 71

Name(s) shown on Form 1040 Eang and Meng Ung

Your social security number

Part I

Additional Medicare Tax on Medicare Wages

1

Medicare wages and tips from Form W-2, box 5. If you have more than one Form W-2, enter the total of the amounts from box 5 . . . . .

1

2

Unreported tips from Form 4137, line 6 . . . . . . . . . . . . . . . . . .

2

3

Wages from Form 8919, line 6 . . . . . . . . . . . . . . . . . . . . . . . .

3

4

Add lines 1 through 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

5

Enter the following amount for your filing status:

Married filing jointly . . . . . . . . . . . . . . . . . . . . . . . .	$250,000
Married filing separately . . . . . . . . . . . . . . . . . . . . .	$125,000
Single, Head of household, or Qualifying widow(er) . . .	$200,000

5

6

Subtract line 5 from line 4. If the result is zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . .

6

7

Additional Medicare Tax on Medicare wages. Multiply line 6 by 0.9% (0.009). Enter here and go to Part II

7

Part II

Additional Medicare Tax on Self-Employment Income

8

Self-employment income from Schedule SE (Form 1040), Section A, line 4, or Section B, line 6. If you had a loss, enter -0- (Form 1040-PR and Form 1040-SS filers, see instructions.) . . . . . . . . . . . . . . . .

8

9

Enter the following amount for your filing status:

Married filing jointly . . . . . . . . . . . . . . . . . . . . . . . . . .	$250,000
Married filing separately . . . . . . . . . . . . . . . . . . . . . . .	$125,000
Single, Head of household, or Qualifying widow(er) . . .	$200,000

9

10

Enter the amount from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10

11

Subtract line 10 from line 9. If zero or less, enter -0- . . . . . . . . . .

11

12

Subtract line 11 from line 8. If the result is zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . .

12

13

Additional Medicare Tax on self-employment income. Multiply line 12 by 0.9% (0.009). Enter here and go to Part III . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

13

Part III

Additional Medicare Tax on Railroad Retirement Tax Act (RRTA) Compensation

14

Railroad retirement (RRTA) compensation and tips from Form(s) W-2, box 14 (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

14

15

Enter the following amount for your filing status:

Married filing jointly . . . . . . . . . . . . . . . . . . . . . . . . . .	$250,000
Married filing separately . . . . . . . . . . . . . . . . . . . . . . .	$125,000
Single, Head of household, or Qualifying widow(er) . . .	$200,000

15

16

Subtract line 15 from line 14. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16

17

Additional Medicare Tax on railroad retirement (RRTA) compensation. Multiply line 16 by 0.9% (0.009). Enter here and go to Part IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

17

Part IV

Total Additional Medicare Tax

18

Add lines 7, 13, and 17. Also include this amount on Form 1040, line 62, (Form 1040NR, 1040-PR, and 1040-SS filers, see instructions) and go to Part V . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

18

Part V

Withholding Reconciliation

19	Medicare tax withheld from Form W-2, box 6. If you have more than one Form W-2, enter the total of the amounts from box 6 . . . . . . .	19
20	Enter the amount from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	20
21	Multiply line 20 by 1.45% (0.0145). This is your regular Medicare tax withholding on Medicare wages . . . . . . . . . . . . . . . . . . . . . . . . . .	21
22	Subtract line 21 from line 19. This is your Additional Medicare Tax withholding on Medicare wages . . .				22
23	Additional Medicare Tax withholding on railroad retirement (RRTA) compensation from Form W-2, box 14 (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .				23
24	Total Additional Medicare Tax withholding. Add lines 22 and 23. Also include this amount with federal income tax withholding on Form 1040, line 64 (Form 1040NR, 1040-PR, and 1040-SS filers, see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .				24

For Paperwork Reduction Act Notice, see your tax return instructions.

Cat. No. 59475X

Form 8959 (2017)