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Important Information Regarding Additional Medicare Tax -- 23-JAN-2014

Beginning in 2013, a 0.9% Additional Medicare Tax applies to your Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income that are more than:

  • $125,000 if married filing separately,
  • $250,000 if married filing jointly, or
  • $200,000 for any other filing status.

Medicare wages and self-employment income are combined to determine if your income exceeds the threshold. A self-employment loss should not be considered for purposes of this tax.  Railroad retirement (RRTA) compensation should be separately compared to the threshold.

Use Form 8959, Additional Medicare Tax, to figure this tax. For additional information, see our Questions and Answers for the Additional Medicare Tax.

Page Last Reviewed or Updated: 27-Jan-2014