[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-308485-105":53,"doc-detail-308485-en":118},{"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":111,"head_meta":113,"extra_data":115,"updated_unix":117},105,"en","form-8959-additional-medicare-tax-2022","Form 8959 - Additional Medicare Tax - 2022","","Form 8959 (2022) calculates the Additional Medicare Tax owed on specific income types reported with federal tax filings. It separates the computation into sections for Medicare wages, self-employment income, and Railroad Retirement Tax Act (RRTA) compensation, then sums the total Additional Medicare Tax. The form also reconciles withholding by comparing Medicare tax withheld against the computed additional amounts, supporting accurate reporting when attaching to Form 1040-family returns.",{"@graph":63,"@context":110},[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/form-8959-additional-medicare-tax-2022/308485/",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/form-8959-additional-medicare-tax-2022/308485.png","ImageObject",442,249,{"name":88,"@type":89},"Well Done","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-26","2026-09-20",true,{"@type":98,"interactionType":99,"userInteractionCount":35},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104],{"name":105,"@type":106,"acceptedAnswer":107},"How does the form determine the Additional Medicare Tax amount?","Question",{"text":108,"@type":109},"It applies the filing-status threshold (line 5/9/15 depending on the section), computes the excess, then multiplies by 0.9% (0.009) to arrive at the Additional Medicare Tax for each income type.","Answer","https://schema.org",{"og:url":78,"og:type":112,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":114,"canonical":78},"index,follow",{"doc_id":116,"site_id":56},308485,1790455113,{"code":4,"msg":5,"data":119},{"doc_id":116,"user_id":120,"nickname":88,"user_avatar":121,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":122,"file_id":123,"file_url":124,"file_type":125,"file_size":126,"view_count":35,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":9,"language":127,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":128,"faqs":129,"seo_title":130,"seo_description":61,"update_tm":131,"read_time":4},5909892210082,"https://ap-avatar.wpscdn.com/avatar/56001069da27c9f41e8?x-image-process=image/resize,m_fixed,w_180,h_180&k=1789614185077863061","Form 8959  \nDepartment of the Treasury Internal Revenue Service  \nAdditional Medicare Tax  \nIf any line does not apply to you, leave it blank. See separate instructions.  \nAttach to Form 1040, 1040-SR, 1040-NR, 1040-PR, or 1040-SS. [Go to](Go to www.irs.gov/Form8959)[ www.irs.gov/Form8959](Go to www.irs.gov/Form8959) for instructions and the latest information.  \nOMB No. 1545-0074  \n2022  \nAttachment  \nSequence No. 71  \n\n| Name(s) shown on return\u003Cbr>a and b a |  |  |  | Your social security number 490-54-9999 |  |  |\n| --- | --- | --- | --- | --- | --- | --- |\n| Part I | Additional Medicare Tax on Medicare Wages |  |  |  |  |  |\n| 1 Medicare wages and tips from Form W-2, box 5. If you have more than one Form W-2, enter the total of the amounts from box 5  \u003Cbr>2 Unreported tips from Form 4137, line 6   3 Wages from Form 8919, line 6   4 Add lines 1 through 3   5 Enter the following amount for your filing status:\u003Cbr>Married filing jointly  $250,000 Married filing separately   $125,000 Single, Head of household, or Qualifying surviving spouse $200,000\u003Cbr>1 400,000 . 2 3 4 400,000 . 5 250,000 .\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 0.9%(0 . 009) . Enter here and go to Part II   |  |  |  |  | \u003Cbr>6 | 150,000 . |\n|  |  |  |  |  | 7 | 1,350 . |\n| Part II | Additional Medicare Tax on Self-Employment Income |  |  |  |  |  |\n| 8 Self-employment income from Schedule SE (Form 1040), Part I, line 6. If you had a loss, enter-0- (Form 1040-PR or 1040-SS filers, see instructions. )  \u003Cbr>9 Enter the following amount for your filing status:\u003Cbr>Married filing jointly   $250,000 Married filing separately   $125,000 Single, Head of household, or Qualifying surviving spouse $200,000\u003Cbr>10 Enter the amount from line 4   11 Subtract line 10 from line 9. If zero or less, enter-0- \u003Cbr>8 9 10 11\u003Cbr>12 Subtract line 11 from line 8. If zero or less, enter-0- \u003Cbr>13 Additional Medicare Tax on self-employment income. Multiply line 12 by 0.9%(0 . 009) . Enter here and go to Part III |  |  |  |  | \u003Cbr>12 |  |\n|  |  |  |  |  | 13 |  |\n| Part III | Additional Medicare Tax on Railroad Retirement Tax Act (RRTA) Compensation |  |  |  |  |  |\n| 14 Railroad retirement (RRTA) compensation and tips from\u003Cbr>Form(s) W-2, box 14 (see instructions)   |  | 14 |  |  |  |  |\n| 15 Enter the following amount for your filing status:\u003Cbr>Married filing jointly   $250,000 Married filing separately   $125,000 Single, Head of household, or Qualifying surviving spouse $200,000 |  | 15 |  |  |  |  |\n| 16 Subtract line 15 from line 14. If zero or less, enter-0- |  |  |  |  | 16 |  |\n| 17 Additional Medicare Tax on railroad retirement (RRTA) compensation. Multiply line 16 by\u003Cbr>0.9%(0 .009) . Enter here and go to Part IV   |  |  |  |  | 17 |  |\n| Part IV | Total Additional Medicare Tax |  |  |  |  |  |\n| 18 Add lines 7, 13, and 17. Also include this amount on Schedule 2 (Form 1040), line 11 (Form 1040-PR or 1040-SS filers, see instructions), and go to Part V |  |  |  |  | 18 | 1,350 . |\n| Part V | Withholding Reconciliation |  |  |  |  |  |\n| 19 Medicare tax withheld from Form W-2, box 6. If you have more than one Form W-2, enter the total of the amounts from box 6  \u003Cbr>20 Enter the amount from line 1  \u003Cbr>21 Multiply line 20 by 1.45%(0 . 0145) . This is your regular\u003Cbr>Medicare tax withholding on Medicare wages  \u003Cbr>19 5,800 . 20 400,000 . 21 5,800 .\u003Cbr>22 Subtract line 21 from line 19. If zero or less, enter-0- . This is your Additional Medicare Tax withholding on Medicare wages  \u003Cbr>23 Additional Medicare Tax withholding on railroad retirement (RRTA) compensation from Form W-2, box 14 (see instructions)  \u003Cbr>24 Total Additional Medicare Tax withholding. Add lines 22 and 23. Also include this\u003Cbr>amount with federal income tax withholding on Form 1040, 1040-SR, or 1040-NR, line 25c\u003Cbr>(Form 1040-PR or 1040-SS filers, see instructions)   |  |  |  |  | \u003Cbr>22 |  |\n|  |  |  |  |  | 23 |  |\n|  |  |  ","cbCaig2hmbObYBIY","https://ap.wps.com/l/cbCaig2hmbObYBIY","pdf",14338,"English","# Part I - Additional Medicare Tax on Medicare Wages\n# Part II - Additional Medicare Tax on Self-Employment Income\n# Part III - Additional Medicare Tax on RRTA Compensation\n# Part IV - Total Additional Medicare Tax\n# Part V - Withholding Reconciliation","[{\"question\":\"How does the form determine the Additional Medicare Tax amount?\",\"answer\":\"It applies the filing-status threshold (line 5/9/15 depending on the section), computes the excess, then multiplies by 0.9% (0.009) to arrive at the Additional Medicare Tax for each income type.\"}]","Form 8959 - Additional Medicare Tax - 2022 | PDF",1789869196]