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12482: Additional Medicare Tax - Form 8959


1040 Individual Generally

What is the Additional Medicare Tax?

 

This tax became effective in 2013 and is reported on Form 8959, Additional Medicare Tax.

The 0.9 percent Additional Medicare Tax applies to an individual’s wages, Railroad Retirement Tax Act compensation, and self-employment income that exceed a threshold amount based on the individual’s filing status.

The threshold amounts are:

  • $250,000 for married taxpayers who file jointly
  • $125,000 for married taxpayers who file separately
  • $200,000 for all other taxpayers

An employer is responsible for withholding the Additional Medicare Tax from wages or compensation it pays to an employee in excess of $200,000 in a calendar year.

Data Entry

The 8959 screen is located in a 1040 return on the Taxes tab.

I have an 8959 that is showing additional Medicare withholding, but I don’t agree with the numbers. Is there a way to adjust this?

There is an adjustment field for line 19 at the bottom of the 8959 screen, located on the Taxes tab, to address rounding issues that arise when entering multiple W2s.

 

You may enter a one digit adjustment here to change the amount shown on the form 8959 in view mode.


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