What is the threshold for a taxpayer to be subject to the net investment income tax?

The threshold for a taxpayer to be subject to the net investment income tax is indeed more than $200,000 for single filers. This tax applies specifically to high-income earners, and the thresholds are established to focus on individuals who have a significant amount of investment income. For single filers, the threshold is set at a modified adjusted gross income (MAGI) of $200,000 and for married couples filing jointly, it's $250,000.

When a taxpayer's MAGI exceeds these thresholds, they may be subject to a tax of 3.8% on the lesser of their net investment income or the amount by which their MAGI exceeds the threshold. Understanding these income limits is critical for tax planning and compliance, particularly for individuals with substantial investment income such as interest, dividends, and capital gains. The other choices refer to income thresholds that do not meet the criteria for triggering this specific tax, thus highlighting the importance of recognizing the correct limits for tax implications.