Checkpoint Learning

Course Detail

Net Investment Income Tax (NIIT)  

CATEGORY: Taxation
  Nano Learning
0.2 CPE Credits
Level: Basic

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 organization but also for a seasoned professional 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.

Checkpoint Learning is committed to bringing innovative solutions to you, now including nano-learning! As per NASBA Standards, a nano-learning course is a 10-minute, electronic, self-study course in which you are eligible to earn 1/5 (or 0.2) CPE credits.

At this time, nano-learning is not accepted by all state boards. If you are not sure whether your state board accepts nano-learning, you can ask your state board or visit the NASBA registry: (

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