New Form 8960 and the 3.8% NII Tax: Reporting Under the Finalized Regulations

*** This Program has been Postponed from January 29th, New Date TDB ***

A live 110-minute CPE/EA/CFP webinar with interactive Q&A

Wednesday, December 31, 2014
1:00pm-2:50pm EST, 10:00am-11:50am PST

This webinar will provide federal return preparers with an in-depth analysis of the finalized regulations for the 3.8% net investment income tax and outline best practices for accurately filing Form 8960.


After nearly one year of guessing regarding the new 3.8% Medicare Surtax the IRS released the final regulations for the 3.8% net investment income tax under Code Sec. 1411. The regulations included significant changes to the proposed regulations.

At more than 200 pages, the finalized regulations address regrouping, self-rented property, self-charged interest income, trader's gains and losses, and real estate professionals. The final regulations withdrew the method for calculating net gain or loss from the disposition of a pass-through entity

Tax return preparers must familiarize themselves with the material details of the updates to Sect. 1411 under the latest repair regulations release (T.D. 9644). The regs govern the new 3.8% tax on net investment income for certain high income taxpayers that took effect on Jan. 1, 2013.

Listen as our panel of experienced advisors cuts through the extensive and complex regs to bring you the bottom line on computing the net investment income tax and properly filing out Form 8960.


  1. November 2013 final regulations
  2. Comparison to proposed version of the rules
  3. Applying the rules
  4. Filling out Form 8960
  5. Challenges


The panel will address these and other key issues:

  • Important differences in the new regs compared to the proposed version.
  • Specific changes that have a direct impact on how tax preparers complete federal returns.
  • Form 8960 reporting and the key computations to arrive at correct data.
  • Key challenges and solutions in applying the NII regulations.

Following the speaker presentations, you'll have an opportunity to get answers to your specific questions during the interactive Q&A.

Upon completing this seminar, you will be thoroughly briefed on the material terms of the finalized regulations for the 3.8% net investment income tax rules under Code Sec. 1411. You will learn the key computations in completing Form 8960 correctly and how to take advantage of the opportunities for clients with the new 3.8% net investment income tax.


Registration per Person for Live Event

Additional lines for this conference can be purchased at 25% off. For orders of five or more lines, further discounts will apply and will be automatically reflected in the cart.

Live Webinar $147.00

Live Webinar & CPE Processing $182.00

CPE per Person on Live Event

Continuing Professional Education credit processing is available for an additional fee. CPE should be ordered prior to the event.

Field of Study: Taxes. Prerequisite: Basic knowledge of taxation. Level of Knowledge: Intermediate. Advance Preparation: None. Teaching Method: Seminar/Lecture. Delivery Method: Group-Internet.


Recorded Event

Includes full event recording plus handouts (available after live webinar).

Note: Self-study CPE, RTRP, and EA credits are not offered on recorded events.

Recorded Webinar Download $147.00
Available three business days after the live event

How does this work?

Recorded Audio Download (MP3) $147.00
Available 24 hours after the live event

How does this work?

DVD (Slide Presentation with Audio) $147.00 plus $9.45 S&H
Available ten business days after the live event

CD (Audio with Slide PDFs) $147.00 plus $9.45 S&H
Available ten business days after the live event

Registration Plus Recorded Event

Best value!

Live Webinar & Webinar Download $184.00

Recorded Webinar Download Only $37.00 with Registration/Webinar Combo

Live Webinar & Audio Download $184.00

Recorded Audio Download (MP3) Only $37.00 with Registration/MP3 Combo

Live Webinar & DVD $184.00 plus $9.45 S&H

DVD (Slide Presentation with Audio) Only $37.00 with Registration/DVD Combo

Live Webinar & CD $184.00 plus $9.45 S&H

CD (Audio with Slide PDFs) Only $37.00 with Registration/CD Combo


Strafford webinars/teleconferences offer several options for participation: online viewing of speaker-controlled PowerPoint presentations with audio via computer speakers or via phone; or audio only via telephone (download speaker handouts prior to the program).  Please note that our webinars do not feature videos of the presenters.


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CPE Credit

Strafford is a NASBA CPE sponsor and our live webinars qualify for CPE credits. They offer you a high quality, cost effective, and convenient CPE option, with no lost travel time or expenses.

CFP Credit

Strafford is registered with the Certified Financial Planner Board of Standards. The CFP board has granted 2 credits for this program.

Customer Reviews

The speakers were excellent and knew what they were talking about. They were able to explain the information clearly and in a way that was easily understandable.

Angela Valasunas

Ingleside Investors

The speakers were very knowledgeable about the topics.

Tia Bonkowski

Rehmann Robson

The webinar stayed on point and on topic. Plus, the speakers were understandable and provided practical solutions.

Kevin Barrett

Hawkins Company CPAs

I liked the convenience -- content was excellent and thorough.

Alfred L. Liner

Alfred L. Liner CPA

Excellent seminar! It was efficient and the important topics were covered at just the right pace; no time was wasted covering information that the participants already knew.

Rhonda G. Williams, CPA

Barraclough & Associates

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