{
 "protocol": "verified-facts/0.3",
 "key": "us/capital-gains/niit-threshold-surviving-spouse",
 "label": "Net Investment Income Tax MAGI threshold: qualifying widow(er) with a child",
 "value": 250000,
 "unit": "USD MAGI",
 "period": "2026",
 "effectiveFrom": "2013-01-01",
 "effectiveTo": null,
 "source": "https://www.irs.gov/individuals/net-investment-income-tax",
 "quote": "The statutory threshold amounts are: Qualifying widow(er) with a child — $250,000",
 "verifiedDate": "2026-10-31",
 "nextScheduledRefresh": "2026-11-01",
 "changeCadence": "annual",
 "nextExpectedChange": "2027-01-01",
 "sourceCheckedAt": "2026-11-02",
 "status": "fresh",
 "ageDays": 6,
 "maxAgeDays": null,
 "scope": "Maximum zero and 15% rate amounts under § 1(j)(5)(B) for individuals (taxable income), and the Net Investment Income Tax. Estates and trusts, and the special rates for collectibles and unrecaptured section 1250 gain, are not covered.",
 "hash": "sha256:2eb70bce7d973684fd0c3cde161e83acefccd1b0e0caa02067526d76d1887486",
 "signature": {
  "alg": "EdDSA",
  "kid": "db-2026-10",
  "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..3d-tMMuIkJbdiw6WjfFj4ppYfHzPpv7DOQ0MFvrzEUux_yFBD_idzN9B4zV_MEOTOvoBP8uNIaI_TOdpxfoQCw",
  "keys": "https://databutler.dev/.well-known/jwks.json"
 },
 "publisher": {
  "name": "Data Butler",
  "url": "https://databutler.dev/"
 },
 "cite": {
  "url": "https://databutler.dev/facts/us/capital-gains/niit-threshold-surviving-spouse",
  "text": "databutler.dev, verified 2026-10-31 against https://www.irs.gov/individuals/net-investment-income-tax"
 }
}