[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-304956-105":3,"detail-sidebar-cat-1-en-105":81,"doc-detail-304956-en":127},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":74,"head_meta":76,"extra_data":78,"updated_unix":80},105,"en","instructions-for-form-8959-additional-medicare-tax","Instructions for Form 8959 - Additional Medicare Tax","","Instructions for IRS Form 8959 explain how to calculate Additional Medicare Tax owed by individuals and the amount their employer withholds, if applicable. The guidance covers who must file, how Medicare wages, Railroad Retirement Tax Act compensation, and self-employment income are compared to filing-status threshold amounts, and required attachments to individual tax returns. It also includes reminders about receiving Form W-2, references to related Forms W-2AS/W-2CM/W-2GU/W-2VI and 499R-2/W-2PR, and notes on IRS regulations and future developments.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/instructions-for-form-8959-additional-medicare-tax/304956/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/instructions-for-form-8959-additional-medicare-tax/304956.png","ImageObject",442,249,{"name":42,"@type":43},"Angel","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-30","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",6,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69],{"name":60,"@type":61,"acceptedAnswer":62},"What is Form 8959 used for?","Question",{"text":63,"@type":64},"Form 8959 is used to figure the amount of Additional Medicare Tax you owe and the amount withheld by your employer, if any.","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"When must an individual file Form 8959?",{"text":68,"@type":64},"You must file if Medicare wages/tips on a single Form W-2 are over $200,000; if RRTA compensation on a single Form W-2 is over $200,000; or if combined amounts exceed the threshold for your filing status.",{"name":70,"@type":61,"acceptedAnswer":71},"What threshold amounts apply and are they indexed for inflation?",{"text":72,"@type":64},"Threshold amounts vary by filing status (e.g., married filing jointly $250,000; single $200,000). The instructions note the thresholds below aren’t indexed for inflation.","https://schema.org",{"og:url":32,"og:type":75,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":77,"canonical":32},"index,follow",{"doc_id":79,"site_id":7},304956,1790617109,{"code":4,"msg":82,"data":83},"success",[84,89,94,99,104,109,113,118,123],{"id":85,"doc_module":22,"doc_module_name":25,"category_name":86,"show_sort_weight":87,"slug":88},11,"Presentations",90,"presentations",{"id":90,"doc_module":22,"doc_module_name":25,"category_name":91,"show_sort_weight":92,"slug":93},12,"Resumes",80,"resumes",{"id":95,"doc_module":22,"doc_module_name":25,"category_name":96,"show_sort_weight":97,"slug":98},14,"Invoices",70,"invoices",{"id":100,"doc_module":22,"doc_module_name":25,"category_name":101,"show_sort_weight":102,"slug":103},15,"Posters",60,"posters",{"id":105,"doc_module":22,"doc_module_name":25,"category_name":106,"show_sort_weight":107,"slug":108},16,"Social Media",50,"social-media",{"id":110,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":111,"slug":112},17,40,"forms",{"id":114,"doc_module":22,"doc_module_name":25,"category_name":115,"show_sort_weight":116,"slug":117},18,"Letters",30,"letters",{"id":119,"doc_module":22,"doc_module_name":25,"category_name":120,"show_sort_weight":121,"slug":122},21,"Paper Templates",5,"papers-templates",{"id":124,"doc_module":22,"doc_module_name":25,"category_name":125,"show_sort_weight":4,"slug":126},158,"General","general-158",{"code":4,"msg":82,"data":128},{"doc_id":79,"user_id":129,"nickname":42,"user_avatar":130,"doc_module":22,"category_id":110,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":33,"language":136,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":12,"update_tm":140,"read_time":26},687207412472,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","2019  \nInstructions for Form 8959  \nAdditional Medicare Tax  \nDepartment of the Treasury  \nInternal Revenue Service  \nFuture Developments  \nFor the latest information about developments related to Form 8959 and its instructions, such as legislation enacted after they were published, [go to](go to IRS.gov/)[ ](go to IRS.gov/)[IRS.gov/](go to IRS.gov/)[ ](go to IRS.gov/)[Form8959](Form8959.)[.](Form8959.)  \nReminders  \nMissing or incorrect Form W-2. Your employer is required to furnish Form W-2 to you no later than January 31, 2020. If you don't receive your Form W-2 by early February, see Tax Topic 154 to find out what to do. Tax topics are available at [IRS.gov/](IRS.gov/)[ ](IRS.gov/)[TaxTopics](TaxTopics. Even if you don)[. Even if you don](TaxTopics. Even if you don)'[t get](t get) a Form W-2, you must still figure your Additional Medicare Tax. If you lose your Form W-2 or it is incorrect, ask your employer for a new one.  \nForms W-2 of U.S. possessions.  \nReferences to Form W-2 on Form 8959 and in these instructions also apply to Forms W-2AS, W-2CM, W-2GU, W-2VI, and 499R-2/W-2PR. However, for Form 499R-2/W-2PR, Medicare wages and tips are reported in box 19 and Medicare tax withheld is reported in box 20.  \nGeneral Instructions  \nPurpose of Form  \nUse Form 8959 to figure the amount of Additional Medicare Tax you owe and the amount of Additional Medicare Tax withheld by your employer, if any. You will carry the amounts to one of the following returns.  \n• Form 1040.  \n• Form 1040-SR.  \n• Form 1040-NR.  \n• Form 1040-SS.  \n• Form 1040-PR.  \nAttach Form 8959 to your return.  \n!   \nCAUTION  \nIf you are filing Form 8959, you must file one of the forms listed above. Don't attach Form 8959 to Form  \n1040-NR-EZ.  \nAdditional Medicare Tax. A 0.9% Additional Medicare Tax applies to your Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and  \nself-employment income above a threshold amount. The threshold amounts are listed in the chart on this page.  \nMedicare wages and self-employment  \nincome are combined to determine if your income exceeds the threshold. A  \nself-employment loss shouldn't be considered for purposes of this tax. Railroad  \nretirement (RRTA) compensation should be separately compared to the threshold.  \nYour employer is responsible for withholding the 0.9% Additional Medicare Tax on your Medicare wages or railroad retirement (RRTA) compensation paid in excess of $200,000 in a calendar year. Your employer is required to begin withholding Additional Medicare Tax in the pay period in which your wages or compensation for the year exceed $200,000 and continue to withhold it in each pay period for the remainder of the calendar year.  \nMore information. The IRS and the Treasury Department have issued final regulations (T.D. 9645) on the Additional Medicare Tax. The final regulations are available at [IRS.gov/irb/](IRS.gov/irb/)[ ](IRS.gov/irb/)2013-51 IRB\\#TD-9465 . For more information on Additional Medicare Tax, go[to](to IRS.gov/ADMT)[ ](to IRS.gov/ADMT)[IRS.gov/ADMT](to IRS.gov/ADMT).  \nWho Must File  \nYou must file Form 8959 if one or more of the following applies to you.  \n• Your Medicare wages and tips on any single Form W-2 (box 5) are greater than $200,000 .  \n• Your railroad retirement (RRTA) compensation on any single Form W-2 (box 14) is greater than $200,000 .  \n• Your total Medicare wages and tips plus your self-employment income, if any (including the Medicare wages and tips and self-employment income of your spouse, if married filing jointly), are greater than the threshold amount for your filing status in the chart on this page.  \n• Your total railroad retirement (RRTA) compensation and tips (Form W-2, box 14)(including the railroad retirement (RRTA) compensation and tips of your spouse, if married filing jointly) is greater than the  \nthreshold amount for your filing status in the chart on this page.  \nYour Medicare wages include your wages and tips from Form W-2, box 5; your tips from Form","cbCaih7ZUuDoUJ8q","https://ap.wps.com/l/cbCaih7ZUuDoUJ8q","pdf",141971,"English","# Purpose of Form\n## Additional Medicare Tax and thresholds\n# Who Must File\n## Amounts Subject to Additional Medicare Tax\n# Reminders","[{\"question\":\"What is Form 8959 used for?\",\"answer\":\"Form 8959 is used to figure the amount of Additional Medicare Tax you owe and the amount withheld by your employer, if any.\"},{\"question\":\"When must an individual file Form 8959?\",\"answer\":\"You must file if Medicare wages/tips on a single Form W-2 are over $200,000; if RRTA compensation on a single Form W-2 is over $200,000; or if combined amounts exceed the threshold for your filing status.\"},{\"question\":\"What threshold amounts apply and are they indexed for inflation?\",\"answer\":\"Threshold amounts vary by filing status (e.g., married filing jointly $250,000; single $200,000). The instructions note the thresholds below aren’t indexed for inflation.\"}]","Instructions for Form 8959 - Additional Medicare Tax | PDF",1789820351]