Interest earned on state and local bonds that is exempt from income tax under Section 103 is excluded from the definition of net investment income for purposes of Section 1411.
Users could change their main net service provider by going to the Connections section of the Internet Options folder on the Windows Control Panel, said Mr Peacock.
When it comes to completing your tax return, there is a section which is headed "other income", and it is here where you will enter the net earnings from the web business.