Additional Medicare Tax

Definition

Section 3101(b)(2) imposes an additional 0.9 percent Medicare tax on wages above $200,000 single / $250,000 joint / $125,000 MFS. The tax applies separately to self-employment income above the same thresholds.

Examples

• A single filer with $300,000 in wages owes 0.9 percent additional Medicare tax on $100,000.