This nano-learning course takes a look at net investment income tax (NIIT) as it applies to individuals. It covers how net investment income (NII) and net investment income tax (NIIT) are calculated, the special rule for traders in financial instruments, dispositions of partnership interest or S corporation stock, rental activities, real estate professionals, and the one-time regrouping election. Various examples are presented. This basic level course is most beneficial to professionals new to net investment income tax who may be at the staff or entry level in an organization but also for experienced professionals with limited exposure to this topic. Not all state boards accept nano-learning courses for CPE credit. Please verify that your state board accepts nano-learning courses for CPE credit.