Taxpayers are also subject to the 3.8% Medicare Surtax on gross income derived during the ordinary course of a trade or business (a) of trading in financial instruments or commodities, or (b) is considered a passive activity with respect to the taxpayer.

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However, income derived from two types of trades or businesses, specifically those that are trades or businesses trading in financial instruments or commodities and those that are considered passive activities with respect to taxpayers, is subject to the 3.8% Medicare Surtax.

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