[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304958-105":53,"doc-detail-304958-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-on-medicare-wages-form-8959","Additional Medicare Tax on Medicare Wages - Form 8959","","Additional Medicare Tax is calculated across Medicare wages, self-employment income, and Railroad Retirement Tax Act (RRTA) compensation. The form instructs filers to total applicable wages and unreported tips, subtract the threshold amounts by filing status, and apply the 0.9% (0.009) additional Medicare tax rate. It then determines the withholding reconciliation by comparing Medicare tax withheld from Form W-2 with regular Medicare tax and additional withholding amounts, and includes totals for related schedules.",{"@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-on-medicare-wages-form-8959/304958/",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-on-medicare-wages-form-8959/304958.png","ImageObject",442,249,{"name":88,"@type":89},"Kyle","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},"What inputs are used to calculate Additional Medicare Tax on Medicare wages?","Question",{"text":108,"@type":109},"Use Medicare wages and tips from Form W-2, box 5; total amounts if you have more than one Form W-2; unreported tips from Form 4137, line 6; and wages from Form 8919, line 6. Then add these items together to reach the base amount.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How does the filing status affect the Medicare wages threshold and the 0.9% rate?",{"text":113,"@type":109},"The form provides a threshold amount for each filing status (e.g., $250,000 for married filing jointly and $125,000 for married filing separately). Subtract the threshold from the base amount; if the result is positive, multiply by 0.9% (0.009) to compute the additional tax.",{"name":115,"@type":106,"acceptedAnswer":116},"How are additional Medicare tax withholding amounts reconciled?",{"text":117,"@type":109},"The form compares Medicare tax withheld from Form W-2, box 6 with regular Medicare tax withholding calculated as 1.45% (0.0145) of the Medicare wages amount. It then adds additional Medicare tax withholding for RRTA compensation and reports the total for reconciliation purposes.","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},304958,1790232680,{"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},3985741905716,"https://ap-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d","Additional Medicare Tax  \nIf any line does not apply to you,leave it blank.See separate instructions.  \nAttach to Form 1040,1040-SR,1040-NR,or 1040-SS.  \n\n| Internal Revenue Service   | Go to www.irs.gov/Form8959 for instructions and the latest information.   |  | Sequence No.71   |\n| --- | --- | --- | --- |\n| Name(s)shown on return   |  | Your social security number   |  |\n|  |  |  |  |\n\nPartl  \n# Additional Medicare Tax on Medicare Wages\n\n1 Medicare wages and tips from Form W-2,box 5.If you have more than one  \n1  \nForm W-2,enter the total of the amounts from box5 .  \n2 Unreported tips from Form 4137,line 6 .......  \n2  \n3 Wages from Form 8919,line 6 .........  \n3  \n4 Add lines 1 through 3............  \n4  \n5 Enter the following amount for your filing status:  \nMarried filing jointly.............  \n..$250,000  \nMarried filing separately.........  \n..  $125,000  \nSingle,Head of household,or Qualifying surviving spouse...$200,000  \n5  \n6 Subtract line 5 from line 4.If zero or less,enter-0-......  \n6  \n7 Additional Medicare Tax on Medicare wages.Multiply line 6 by 0.9%(0.009).Enter here and go to  \n7  \nPart Ⅱ .  .  .  .  ...  .  .  .  .  ...  ..  \nPart II Additional Medicare Tax on Self-Employment Income  \n8 Self-employment income from Schedule SE(Form 1040),Part I,line 6.If you  \nhad a loss,enter-0-...........  \n8  \n9 Enter the following amount for your filing status:  \nMarried filing jointly  ...............  $250,000  \nMarried filing separately ..  .......  .  ....  $125,000  \n9  \nSingle,Head of household,or Qualifying surviving spouse.  \n$200,000  \n10 Enter the amount from line 4 ...........  \n10  \n11  \n11 Subtract line 10 from line 9.If zero or less,enter-0-....  \n12  \n12 Subtract line 11 from line 8.If zero or less,enter-0-.....  \n13 Additional Medicare Tax on self-employment income.Multiply line 12 by 0.9%(0.009).Enter here and  \n13  \ngo to PartⅢ...............  \nPartⅢ Additional Medicare Tax on Railroad Retirement Tax Act(RRTA)Compensation  \n14 Railroad retirement (RRTA)compensation and tips from Form(s)W-2,box 14  \n14  \n(see instructions)..·..··...·.   .·...  \n15 Enter the following amount for your filing status:  \nMarried filing jointly ...............  \n$250,000  \nMarried filing separately ..............  \n$125,000  \n15  \nSingle,Head of household,or Qualifying surviving spouse...  \n$200,000  \n16  \n16 Subtract line 15 from line 14.If zero or less,enter-0-  ...  .  \n········.  \n17 Additional Medicare Tax on railroad retirement(RRTA)compensation.Multiply line 16 by 0.9%(0.009).  \n17  \nFnter here and go to Part N                                                         .  ...   ..  \n# Part IV\n\nTotal Additional Medicare Tax  \n18 Add lines 7,13,and 17.Also include this amount on Schedule 2(Form 1040),line 11(Form 1040-SS  \nfilers,see instructions),and go to Part V..  ..  \n18  \n# Part V Withholding Reconciliation\n\n\n| 19 Medicare tax withheld from Form W-2,box 6.If you have more than one Form  \u003Cbr>W-2,enter the total of the amounts from box6 ........  \u003Cbr>20 Enter the amount from line 1 ..............  \u003Cbr>21 Multiply line 20 by 1.45%(0.0145).This is your regular Medicare tax  \u003Cbr>withholding on Medicare wages ..............  \u003Cbr>22 Subtract line 21 from line 19.If zero or less,enter -0-.This is your Add  \u003Cbr>withholding on Medicare wages .............  \u003Cbr>23 Additional Medicare Tax withholding on railroad retirement (RRTA)compensation  \u003Cbr>14(see instructions)  .  .  .  .  ................  \u003Cbr>24 Total Additional Medicare Tax withholding.Add lines 22 and 23.Also inclu  \u003Cbr>federal income tax withholding on Form 1040,1040-SR,or 1040-NR,line 25c  \u003Cbr>see instructions)  ...  ..  ..  .  ..  ..   | 19   |  |  |  |\n| --- | --- | --- | --- | --- |\n|  | 20   |  |  |  |\n|  | 21   |  |  |  |\n|  | itional Medicare Tax  \u003Cbr> from Form W-2,box  \u003Cbr>......  .  \u003Cbr>de this amount with  \u003Cbr>(Form 1040-SS filers,   |  |  |  |\n|  |  |  | 22   |  |\n|  |  |  | 23   |  |\n|  |  |  |  |  |\n|  |  |  | 24   |  |\n\nFor Paperwork Reduction Act Notice","cbCaikPo0gWyZQNx","https://ap.wps.com/l/cbCaikPo0gWyZQNx","pdf",71969,"English","# Additional Medicare Tax on Medicare Wages\n## Additional Medicare Tax on Self-Employment Income\n## Additional Medicare Tax on Railroad Retirement Tax Act (RRTA) Compensation\n## Total Additional Medicare Tax\n## Withholding Reconciliation","[{\"question\":\"What inputs are used to calculate Additional Medicare Tax on Medicare wages?\",\"answer\":\"Use Medicare wages and tips from Form W-2, box 5; total amounts if you have more than one Form W-2; unreported tips from Form 4137, line 6; and wages from Form 8919, line 6. Then add these items together to reach the base amount.\"},{\"question\":\"How does the filing status affect the Medicare wages threshold and the 0.9% rate?\",\"answer\":\"The form provides a threshold amount for each filing status (e.g., $250,000 for married filing jointly and $125,000 for married filing separately). Subtract the threshold from the base amount; if the result is positive, multiply by 0.9% (0.009) to compute the additional tax.\"},{\"question\":\"How are additional Medicare tax withholding amounts reconciled?\",\"answer\":\"The form compares Medicare tax withheld from Form W-2, box 6 with regular Medicare tax withholding calculated as 1.45% (0.0145) of the Medicare wages amount. It then adds additional Medicare tax withholding for RRTA compensation and reports the total for reconciliation purposes.\"}]","Additional Medicare Tax on Medicare Wages - Form 8959 | PDF",1789820353]