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For 2021, my charitable deductions were much greater than my AGI. I think all I owe to the Feds on Income Tax for 2021 is the 3.8% tax on Investment Income. Correct? Or not?

ab2
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That is correct, even if you elect to apply charitable contributions deduction to up to 100% of your AGI (something that is allowed in 2021 specifically), the deduction would still be added back into the Modified AGI for the purposes of NIIT (See 26 CFR 1.911-6).

littleadv
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