In Ed’s latest version of his Savings Time Bomb book, starting on page 73, he mentions that the 3.8% surcharge on net investment income does not apply to NUA stock. I can’t find a reference for this in the IRS code, and am wondering how this is handled on the 1040? In my case I have company stock distributed with a $7/share company cost basis, it was valued at $50/ share when I took distribution and is now worth $150/share. I’m in the 15% long term capital gains bracket, and expected to pay tax on $143/share, and the 3.8% surcharge to the extent my net investment income exceeded $250k. Do I avoid the 3.8% on all $143/share, or just the $43 NUA amount? What forms or schedules do I use?