Now that the American Taxpayer Relief Act of 2012 (ATRA) has been enacted and the 3.8 percent Medicare tax on net investment income is in effect, individuals are able to tell on which side of the great financial divide they stand. Some will continue to enjoy lower tax rates on their earned and unearned income and never be exposed to the Medicare tax. Others will find that the amounts and characters of their income and deductions will put them on the oth
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