Additional Medicare Tax is 0.9% of Medicare wages above a filing-status threshold. It is not the 1.45% Medicare line on every stub.
The leftover most people miss is the joint threshold. Single / other is $200,000. Married filing jointly is $250,000. Married filing separately is $125,000.
On $260,000 of combined Medicare wages:
- Joint: excess $10,000 → tax $90
- Single / other: excess $60,000 → tax $540
- Married filing separately: excess $135,000 → tax $1,215
- Joint at exactly $250,000 → tax $0
The $200,000 single leftover is Additional Medicare at $200,000. Two jobs under the withholding trigger: $190,000 + $45,000 → $315 if single.
Hub: United States calculators.
Employers withhold the extra 0.9% once that W-2 crosses $200,000. They do not look at your joint return. A couple at $260,000 can owe $90 on the 1040 even if neither stub showed the extra line. Estimate, not tax advice.
Direct answer: $260,000 joint → $90
- Joint threshold = $250,000
- Excess = $260,000 − $250,000 = $10,000
- Tax = 0.9% × $10,000 = $90
- Same wages, single = 0.9% × $60,000 = $540
- Same wages, MFS = 0.9% × $135,000 = $1,215
threshold = $250,000 joint · $125,000 MFS · $200,000 any other case
tax = 0.9% × max(0, Medicare wages − threshold)
Same $260,000, three statuses
| Status | Threshold | Excess | Tax |
|---|---|---|---|
| Married filing jointly | $250,000 | $10,000 | $90 |
| Single / other | $200,000 | $60,000 | $540 |
| Married filing separately | $125,000 | $135,000 | $1,215 |
Nearby joint wages
| Joint Medicare wages | Excess | Tax |
|---|---|---|
| $250,000 | $0 | $0 |
| $260,000 | $10,000 | $90 |
| $280,000 | $30,000 | $270 |
Base Medicare 1.45% is still on the whole wage. That is the FICA calculator, not this 0.9% add-on.
Not necessarily. Each employer watches $200,000 on that job. Two $130,000 jobs can withhold $0 extra and you still owe $90 when you file jointly.
No. NIIT is a different statute on net investment income. This page is wages only.