In case you have forgotten from last year, to help finance the Affordable Care Act a new investment tax of 3.8% was instituted on investment income if you made over a certain amount of income.  See this tip from the IRS about ways to see if you may owe this tax for the 2014 tax year:

http://content.govdelivery.com/accounts/USIRS/bulletins/f36b11?reqfrom=share

The income limitations are on the IRS tip.  Remember if you are over the income thresholds, the tax is calculated on the LESSER of your investment income or the amount by which you are over the threshold.  This is always fun to calculate (and even more fun to plan for) so remember to discuss this with your tax preparer (or if you do your own taxes, make sure to include it if you have enough income.)

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