Enter an adjustment for a disposition of property included in capital gains and losses that not subject to net investment income tax, to carry to Form 8960, Part I. By default, the program will calculate this amount based on if the disposition is a sale of business property.

Non-business dispositions, which carry to Schedule D, are generally subject to net investment income tax. Business dispositions, which carry to Form 4797, are generally not subject to net investment income tax.