Check out the details on the IRS website, a more reliable place for info, than posters anywhere, including FR:
http://www.irs.gov/uac/Newsroom/Net-Investment-Income-Tax-FAQs
Still Thinking may be well intentioned but he is not correct.
Thanks for acknowledging my good intent but I also happen to be correct. Read the examples in Question 11 at your link, taking into account the Section 121 exclusion. If my earlier post was unclear in some way I apologize, but this is exactly my understanding and exactly what I was attempting to convey in my comment. The only way I can see that my comment could conceivably have been misinterpreted is for taxpayers with significant investment income other than from the sale of their home. But thanks for playing.