[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304957-105":53,"doc-detail-304957-en":127},{"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":120,"head_meta":122,"extra_data":124,"updated_unix":126},105,"en","instructions-for-form-8959-additional-medicare-tax","Instructions for Form 8959 - Additional Medicare Tax","","Draft instructions for Form 8959 explain how to compute and report Additional Medicare Tax for 2026. The document describes changes separating Additional Medicare Tax on Medicare wages and RRTA compensation from the tax on self-employment income, and provides filing and attachment guidance with Form 1040 and related returns. It outlines the purpose, threshold-based calculation approach, withholding responsibilities for employers once compensation exceeds $200,000, and reminders for W-2 issues and forms used by U.S. territories.",{"@graph":63,"@context":119},[64,80,102],{"@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/instructions-for-form-8959-additional-medicare-tax/304957/",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/instructions-for-form-8959-additional-medicare-tax/304957.png","ImageObject",442,249,{"name":88,"@type":89},"WPS_1786070896","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-30","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",6,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"What is Form 8959 used for?","Question",{"text":109,"@type":110},"Use Form 8959 to figure the amount of Additional Medicare Tax you owe and any Additional Medicare Tax withheld by your employer. You carry the amounts to the applicable return and attach Form 8959 to it.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"How did Form 8959 change for 2026 reporting?",{"text":114,"@type":110},"For 2026, report Additional Medicare Tax on Medicare wages and RRTA compensation separately from the tax on self-employment income. The document specifies where each amount is reported on Schedule 2 (Form 1040) or Form 1040-SS.",{"name":116,"@type":107,"acceptedAnswer":117},"When must employers begin withholding the 0.9% Additional Medicare Tax?",{"text":118,"@type":110},"Employers must begin withholding in the pay period when Medicare wages or RRTA compensation for the year exceed $200,000 and continue withholding in each pay period through the remainder of the calendar year.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},304957,1790434199,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":47,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":73},549768072016,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","Note: The draft you are looking for begins on the next page.  \nCaution: DRAFT—NOT FOR FILING  \nThis is an early release draft of an IRS tax form, instructions, or publication, which the IRS is providing for your information. Do not file draft forms. We incorporate all significant changes to forms posted with this coversheet.  \nHowever, unexpected issues occasionally arise, or legislation is passed—in this case, we will post anew draft of the form to alert users that changes were made to the previously posted draft. Thus, there are never any changes to the last posted draft of the form and the final revision of the form. Forms and instructions are subject to OMB approval before they can be officially released, so we post drafts of them until they are approved. Drafts of instructions and publications usually have some additional changes before their final release. Early release drafts are posted at [IRS.gov/DraftForms](IRS.gov/DraftForms) and remain there after the final release is posted at [IRS.gov/LatestForms](IRS.gov/LatestForms. Also)[. Also](IRS.gov/LatestForms. Also) see [IRS.gov/Forms](IRS.gov/Forms).  \nMost forms [and publications have a page on IRS.gov:](and publications have a page on IRS.gov:) [IRS.gov/Form1040](IRS.gov/Form1040) for Form 1040; [IRS.gov/Pub501](IRS.gov/Pub501) for Pub. 501; [IRS.gov/W4](IRS.gov/W4 for Form W-4)[ for Form W-4](IRS.gov/W4 for Form W-4); [and](and IRS.gov/ScheduleA for Schedule A)[ IRS.gov/ScheduleA](and IRS.gov/ScheduleA for Schedule A)[ for Schedule A](and IRS.gov/ScheduleA for Schedule A)[ ](and IRS.gov/ScheduleA for Schedule A)(Form 1040), for example, and similarly for other forms, publications, and schedules for Form 1040. When typing in a link, type it into the address bar of your browser, [not a Search box on IRS.gov](not a Search box on IRS.gov).  \nIf you wish, you can submit comments to the IRS about draft or final forms, instructions, or publications at [IRS.gov/FormsComments](IRS.gov/FormsComments. Include)[. Include](IRS.gov/FormsComments. Include) \"NTF\" followed by the form or publication number (for example, \"NTF1040\", \"NTFW4\", \"NTF501\", etc.) in the body of the message to route yourmessage properly. We cannot respond to all comments due to the high volume we receive and may not be able to consider many suggestions until the subsequent revision of the product, but we will review each \"NTF\" message.  \nIf you have comments on reducing paperwork and respondent (filer) burden, with respect to draft or final forms, please respond to the relevant information collection through the Federal Register process; for more information, click here.  \nDRAFT  \n2026TREASURY/IRS AND OMB USE ONLY DRAFT Instructions for Form 8959  \nAdditional Medicare Tax  \nSection references are to the Internal Revenue Code unless otherwise noted.  \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.)  \nWhat’s New  \nChanges to Form 8959 for 2026. Form 8959 has been revised to report Additional Medicare Tax on Medicare wages and Railroad Retirement Tax Act (RRTA)  \ncompensation separately from Additional Medicare Tax on self-employment income. In prior years, these amounts were combined on one line of Form 8959. For 2026, report the Additional Medicare Tax on Medicare wages and RRTA compensation from Form 8959, line 12 , on Schedule 2 (Form 1040), line 17b, or Form 1040-SS, Part I, line 5b. Report the Additional Medicare Tax on self-employment income from Form 8959, line 18 , on Schedule 2 (Form 1040), line 11, or Form 1040-SS, Part I, line 5a.  \nReminders  \nMissing or incorrect Form W-2. Your employer is required to furnish Form W-2, Wage and Tax Statement, to you no later than February 1, 2027. If you don’t receive your Form W-2 by early February, see Tax Topic 154 to find ou","cbCaivPb8DdtZaYz","https://ap.wps.com/l/cbCaivPb8DdtZaYz","pdf",262986,"English","# What’s New\n## Changes to Form 8959 for 2026\n# Reminders\n## Missing or incorrect Form W-2\n## Forms W-2 of U.S. territories\n# General Instructions\n## Purpose of Form","[{\"question\":\"What is Form 8959 used for?\",\"answer\":\"Use Form 8959 to figure the amount of Additional Medicare Tax you owe and any Additional Medicare Tax withheld by your employer. You carry the amounts to the applicable return and attach Form 8959 to it.\"},{\"question\":\"How did Form 8959 change for 2026 reporting?\",\"answer\":\"For 2026, report Additional Medicare Tax on Medicare wages and RRTA compensation separately from the tax on self-employment income. The document specifies where each amount is reported on Schedule 2 (Form 1040) or Form 1040-SS.\"},{\"question\":\"When must employers begin withholding the 0.9% Additional Medicare Tax?\",\"answer\":\"Employers must begin withholding in the pay period when Medicare wages or RRTA compensation for the year exceed $200,000 and continue withholding in each pay period through the remainder of the calendar year.\"}]","Instructions for Form 8959 - Additional Medicare Tax | PDF",1789820352]