Materials needed: Sit and Reach boxes with yardstick taped on (9â should be sticking out. from the edge and the zero end should be nearest the student). FZ Girls: HFZ Boys: 8 yrs old = 9â 8-11 yrs old = 8â. 9 yrs old = 9â.
The net investment income tax is a surtax at a rate of 3.8% on a base of income that is the lesser of one's: 1  Modified adjusted gross income over the threshold amount, or. 2  Net investment income.
In the case of qualified dividends and long-term capital gains, individuals in the 25% or higher tax bracket currently pay a 15% tax, whereas those in lower brackets are exempt from any tax. Beginning in 2013, the long-term capital gains rate will jump to 10% for lower income earners and 20% for investors in the higher brackets.