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.

Use Cases

  • Determine whether your wages exceed the Additional Medicare Tax threshold for your filing status.
  • Estimate how much extra tax you owe if you receive a large bonus or raise that pushes you above $200,000.
  • Plan for potential under-withholding if you are married filing jointly and each spouse earns under $200,000 but combined income exceeds $250,000.
  • Calculate the Additional Medicare Tax on combined wages and self-employment income for dual-income households.
  • Verify your employer's withholding against your actual liability before filing your annual tax return.

Assumptions & Limitations

  • This calculator applies only the 0.9% Additional Medicare Tax; regular Medicare tax (1.45%) is not included here.
  • Thresholds are based on filing status: $200,000 (Single/HoH), $250,000 (MFJ), $125,000 (MFS). These are not indexed for inflation.
  • Employer withholding starts at $200,000 regardless of filing status, which may cause over- or under-withholding for married filers.
  • Self-employment income and Railroad Retirement Tax Act (RRTA) compensation are not included in this calculator's input.
  • The Net Investment Income Tax (NIIT) of 3.8% is a separate surtax and is not calculated here.
  • This tool provides estimates for informational purposes only and is not a substitute for professional tax advice.

Sources & References

Disclaimer: This calculator is for informational purposes only. Tax laws change frequently. Always consult IRS publications or a qualified tax professional for your specific situation.

FICA Tax Calculator Paycheck Calculator Self-Employment Tax Federal Income Tax Bonus Withholding Net Investment Income Tax (NIIT)