[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304959-105":53,"doc-detail-304959-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","additional-medicare-tax-form-8959-2015","Additional Medicare Tax - Fom 8959(2015)","","Additional Medicare Tax worksheet for completing IRS Form 8959(2015). It provides step-by-step line calculations for Medicare wages and tips, self-employment income, and Railroad Retirement Tax Act (RRTA) compensation, using filing-status thresholds and multiplying the resulting excess amounts by 0.9% (0.009). It also includes reconciliation lines for Medicare tax withheld and related withholding components, directing where totals should be included on Form 1040 and related returns.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/additional-medicare-tax-form-8959-2015/304959/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/additional-medicare-tax-form-8959-2015/304959.png","ImageObject",442,249,{"name":88,"@type":89},"Sarah ","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-29","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":47},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Which filing statuses and thresholds are used for the Additional Medicare Tax calculations?","Question",{"text":108,"@type":109},"The worksheet lists thresholds of $250,000 for Married filing jointly, $125,000 for Married filing separately, and $200,000 for Single, Head of household, and Qualifying widow(er).","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How is the Additional Medicare Tax on Medicare wages determined?",{"text":113,"@type":109},"Add Medicare wages and tips, unreported tips, and wages from Form 8919 (lines 1 through 3), subtract the filing-status threshold from line 4 (line 6), then multiply the excess by 0.9% (0.009).",{"name":115,"@type":106,"acceptedAnswer":116},"How do the withholding reconciliation lines work on this worksheet?",{"text":117,"@type":109},"The worksheet compares Medicare tax withheld from Form W-2 (line 19) with the regular Medicare tax withholding calculated from line 20 (multiplied by 1.45%). It then computes additional withholding and totals it with other related withholding amounts for inclusion on the return.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304959,1790435912,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":47,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":9,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":4},962085320529,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","# Additional Medicare Tax\n\n▶If any line does not apply to you,leave it blank.See separate instructions.  \n▶Attach to Form 1040,1040NR,1040-PR,or 1040-SS.  \n\n| Internal Revenue Service   | ▶Information about Form 8959 and its instructions is at www.irs.gov/form8959.   |  | Sequence No.71   |\n| --- | --- | --- | --- |\n| Name(s)shown on return   |  | Your social security number   |  |\n|  |  |  |  |\n\nAdditional Medicare Tax on Medicare Wages  \nPartl  \n\n| 1 Medicare wages and tips from Form W-2,box5.If you have  \u003Cbr>more than one Form W-2,enter the total of the amounts  \u003Cbr>from box 5 .......  \u003Cbr>2 Unreported tips from Form 4137,line 6 .....  \u003Cbr>3 Wages from Form 8919,line 6 .  ..  ......  \u003Cbr>4 Add lines 1 through 3.............  \u003Cbr>5 Enter the following amount for your filing status:  \u003Cbr>Married filing jointly..........$250,000  \u003Cbr>Married filing separately........$125,000  \u003Cbr>Single,Head of household,or Qualifying widow(er)$200,000  \u003Cbr>6 Subtract line 5 from line 4.If zero or less,enter-0-·.·  \u003Cbr>7 Additional Medicare Tax on Medicare wages.Multiply line 6 by   \u003Cbr>go to Part Ⅱ .  .  ...  .  ..  ..  ..   | 1   |  |  |  |  |  |\n| --- | --- | --- | --- | --- | --- | --- |\n|  | 2   |  |  |  |  |  |\n|  | 3   |  |  |  |  |  |\n|  | 4   |  |  |  |  |  |\n|  | 5   |  |  |  |  |  |\n|  | .·.·.·...  \u003Cbr>0.9%(.009).Enter here and   |  |  | 6   |  |  |\n|  |  |  |  | 7   |  |  |\n\n## Part II Additional Medicare Tax on Self-Employment Income\n\n8 Self-employment income from Schedule SE(Form 1040),Section A,line 4,or Section B,line 6.If you had a loss,enter-0-(Form 1040-PR and Fom 1040-SS filers,see instructions.)9 Enter the following amount for your filing status:Married filing jointly..........$250,000Married filing separately........$125,000Single,Head of household,or Qualifying widow(er)$200,00091011 Subtract line 10 from line 9.If zero or less,enter -0-...1112 Subtract line 11 from line 8.If zero or less,enter -0-.13 Additional Medicare Tax on self-employment income.Multiply line 12 by 0.9%(.009).Enter  \nhere and go to Part Ⅲ.........  \n13  \nAdditional Medicare Tax on Railroad Retirement Tax Act (RRTA)Compensation  \n## Part II\n\n14 Railroad retirement (RRTA)compensation and tips from  \nForm(s)W-2,box 14(see instructions).......  \n14  \n15 Enter the following amount for your filing status:  \nMarried filing jointly..........$250,000  \nMarried filing separately........$125,000  \nSingle,Head of household,or Qualifying widow(er)$200,000  \n15  \n16  \n16 Subtract line 15 from line 14.If zero or less,enter-0-  ....  \n17 Additional Medicare Tax on railroad retirement(RRTA)compensation.Multiply line 16 by  \n0.9%(.009).Enter here and go to Part IV.  \n17  \n## Part IV Total Additional Medicare Tax\n\n\n| 18 Add lines 7,13,and 17.Also include this amount on Form 1040,line 62,(Form 1040NR,  \u003Cbr>1040-PR,and 1040-SS filers,see instructions)and go to Part V.   | 18   |  |  |\n| --- | --- | --- | --- |\n|  |  |  |  |\n\nPart V Withholding Reconciliation  \n\n| 19 Medicare tax withheld from Form W-2,box 6.If you have  \u003Cbr>more than one Form W-2,enter the total of the amounts  \u003Cbr>from box 6  \u003Cbr>20 Enter the amount from line 1  \u003Cbr>21 Multiply line 20 by 1.45%(.0145).This is your regular  \u003Cbr>Medicare tax withholding on Medicare wages ...  \u003Cbr>22 Subtract line 21 from line 19.If zero or less,enter-0-.This is yo  \u003Cbr>withholding on Medicare wages .......  \u003Cbr>23 Additional Medicare Tax withholding on railroad retirement(RR  \u003Cbr>W-2,box14(see instructions)..··..··...  \u003Cbr>24 Total Additional Medicare Tax withholding.Add lines 22 and  \u003Cbr>amount with federal income tax withholding on Form 1040,line  \u003Cbr>and 1040-SS filers,see instructions)..·....   | 19   |  |  | 22   |  |  |\n| --- | --- | --- | --- | --- | --- | --- |\n|  | 20   |  |  |  |  |  |\n|  | 21   |  |  |  |  |  |\n|  | ur Additional Medicare Tax  \u003Cbr>TA)compensation from Form  \u003Cbr> 23.Also include this  \u003Cbr> 64(Form 1040NR,1040-PR,   |  |  |  |  |  |\n|  |  |  |  | 23   |  |  |\n|  |  |  |  | 24   |  |  |\n\nFor Pape","cbCaivCeRk5pIaZo","https://ap.wps.com/l/cbCaivCeRk5pIaZo","pdf",69655,"English","# Additional Medicare Tax on Medicare Wages\n## Part II Additional Medicare Tax on Self-Employment Income\n## Part II Additional Medicare Tax on Railroad Retirement Tax Act (RRTA) Compensation\n## Part IV Total Additional Medicare Tax\n## Part V Withholding Reconciliation","[{\"question\":\"Which filing statuses and thresholds are used for the Additional Medicare Tax calculations?\",\"answer\":\"The worksheet lists thresholds of $250,000 for Married filing jointly, $125,000 for Married filing separately, and $200,000 for Single, Head of household, and Qualifying widow(er).\"},{\"question\":\"How is the Additional Medicare Tax on Medicare wages determined?\",\"answer\":\"Add Medicare wages and tips, unreported tips, and wages from Form 8919 (lines 1 through 3), subtract the filing-status threshold from line 4 (line 6), then multiply the excess by 0.9% (0.009).\"},{\"question\":\"How do the withholding reconciliation lines work on this worksheet?\",\"answer\":\"The worksheet compares Medicare tax withheld from Form W-2 (line 19) with the regular Medicare tax withholding calculated from line 20 (multiplied by 1.45%). It then computes additional withholding and totals it with other related withholding amounts for inclusion on the return.\"}]","Additional Medicare Tax - Fom 8959(2015) | PDF",1789820354]