Additional Medicare Tax Calculator
Calculate the 0.9% Additional Medicare Tax that applies to high-income earners above certain thresholds.
Calculate Additional Medicare Tax
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How It Works
The Additional Medicare Tax is a 0.9% surtax on wages exceeding certain thresholds:
| Filing Status | Threshold |
|---|---|
| Single | $200,000 |
| Married Filing Jointly | $250,000 |
| Married Filing Separately | $125,000 |
| Head of Household | $200,000 |
Formula
Additional Medicare Tax = (Wages - Threshold) × 0.9%
Important: Employers must withhold Additional Medicare Tax on wages exceeding $200,000 regardless of filing status. This may cause over/under-withholding for married filers, which is reconciled when filing your tax return.
Examples
Example 1: Single, $250,000 Wages
Wages over threshold: $250,000 - $200,000 = $50,000
Tax: $50,000 × 0.9% = $450
Example 2: MFJ, $300,000 Wages
Wages over threshold: $300,000 - $250,000 = $50,000
Tax: $50,000 × 0.9% = $450
Frequently Asked Questions
Does my employer match this tax?
No. Unlike regular Medicare tax, the Additional Medicare Tax is paid
only by employees. Employers do not match it.
When does my employer start withholding?
Employers must begin withholding when your wages exceed $200,000 in
a calendar year, regardless of your filing status.
What if I'm MFJ with wages under $250,000?
If your individual wages exceed $200,000 but joint wages don't
exceed $250,000, you may have had too much withheld. You can claim a credit when filing.
Does this apply to self-employment income?
Yes, the Additional Medicare Tax also applies to self-employment
income above the threshold. Combined wages and SE income count toward the threshold.
What about investment income?
Investment income is subject to the separate Net Investment Income
Tax (NIIT), not Additional Medicare Tax. NIIT is 3.8% on investment income for high earners.
How do I report this on my return?
Use Form 8959 to calculate the Additional Medicare Tax. Any tax owed
beyond what was withheld is paid with your return.