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
What this calculator does
This page turns the visible tax inputs into a planning estimate that can be checked against official forms and records. It is designed for quick comparison, not as a substitute for professional tax advice.
How to use this calculator
- Enter the filing status, income, deduction, credit, withholding, and other fields that apply to your situation.
- Run the calculator and review the tax estimate, rate, deduction, or planning result shown on the page.
- Compare the result with IRS forms, state rules, and your own records before making payment or filing decisions.
Frequently Asked Questions
When do I pay additional Medicare tax?
The main rule is that the 0.9% Additional Medicare Tax applies only after covered income exceeds $200,000 for most single filers, $250,000 for joint filers, or $125,000 for MFS. In the Additional Medicare Tax Calculator, enter filing status, Medicare wages, self-employment income, RRTA compensation. A joint return with $325,000 of combined Medicare wages is $75,000 over the $250,000 threshold, so the extra tax is about $675. Employers withhold after an employee passes $200,000 in wages, even if the employee's final filing status creates a different result.
Additional Medicare tax calculator married filing jointly?
Use the Additional Medicare Tax Calculator with filing status, Medicare wages, self-employment income, RRTA compensation. The working formula is Additional Medicare Tax = 0.9% x income above the filing-status threshold. A joint return with $325,000 of combined Medicare wages is $75,000 over the $250,000 threshold, so the extra tax is about $675. Check tax owed, withholding credit. Employers withhold after an employee passes $200,000 in wages, even if the employee's final filing status creates a different result.
Does additional Medicare tax apply to bonus pay?
Yes, bonus pay can count because it is usually Medicare wages. The extra 0.9% tax applies only after your covered wages, self-employment income, or RRTA compensation exceed the filing-status threshold. Use the calculator with filing status, regular wages, bonus pay, and any withholding already taken out. For example, a joint return with $325,000 of Medicare wages is $75,000 over the $250,000 threshold, so the extra tax is about $675.
How to calculate additional Medicare tax on wages?
Gather filing status, Medicare wages, self-employment income, RRTA compensation, then use the Additional Medicare Tax Calculator. Apply: Additional Medicare Tax = 0.9% x income above the filing-status threshold. A joint return with $325,000 of combined Medicare wages is $75,000 over the $250,000 threshold, so the extra tax is about $675. Check tax owed, withholding credit. Employers withhold after an employee passes $200,000 in wages, even if the employee's final filing status creates a different result.
Additional Medicare tax threshold for married couples?
The main rule is that the 0.9% Additional Medicare Tax applies only after covered income exceeds $200,000 for most single filers, $250,000 for joint filers, or $125,000 for MFS. In the Additional Medicare Tax Calculator, enter filing status, Medicare wages, self-employment income, RRTA compensation. A joint return with $325,000 of combined Medicare wages is $75,000 over the $250,000 threshold, so the extra tax is about $675. Employers withhold after an employee passes $200,000 in wages, even if the employee's final filing status creates a different result.
How to calculate additional Medicare tax for multiple jobs?
Build the estimate in order. First gather filing status, Medicare wages, self-employment income, RRTA compensation, and any Additional Medicare Tax already withheld. Then apply this working formula: Additional Medicare Tax = 0.9% x income above the filing-status threshold. Use the calculator output for tax owed, withholding credit, and possible overpayment. A joint return with $325,000 of combined Medicare wages is $75,000 over the $250,000 threshold, so the extra tax is about $675. Employers withhold after an employee passes $200,000 in wages, even if the employee's final filing status creates a different result.
Can I get a refund of additional Medicare tax withheld?
Yes. The main rule is that the 0.9% Additional Medicare Tax applies only after covered income exceeds $200,000 for most single filers, $250,000 for joint filers, or $125,000 for MFS. In the Additional Medicare Tax Calculator, enter filing status, Medicare wages, self-employment income, RRTA compensation. A joint return with $325,000 of combined Medicare wages is $75,000 over the $250,000 threshold, so the extra tax is about $675. Employers withhold after an employee passes $200,000 in wages, even if the employee's final filing status creates a different result.
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
- IRS Form 8959 Instructions – Additional Medicare Tax
- IRS Topic No. 560 – Additional Medicare Tax
- IRS Questions and Answers for the Additional Medicare Tax
- IRS Publication 15 (Circular E) – Employer's Tax Guide
- 26 U.S. Code § 3101 – Rate of Tax (Employee FICA)
- IRS Topic No. 751 – Social Security and Medicare Withholding Rates
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.