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" ... Still, the law and final regulations leave a number of ways to reduce or avoid the NIIT, some practical, some not so much. The taxphobic could divorce (or cancel a wedding) to avoid the NIIT's marriage tax penalty--two singles can have income up to $400,000 (2 x $200,000) before having to pay it, compared with $250,000 for a married couple. And those with a home or citizenship outside the U.S. might flee the country and file with Uncle Sam as nonresident aliens, who aren't subject to the NIIT. Here are ten less extreme moves (bringing the total to 12): ... "