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Additional Medicare Tax calculator (wages)

The 0.9% Additional Medicare Tax on wages above your filing-status threshold: $250,000 joint, $125,000 married filing separately, $200,000 any other case.

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Threshold for this status: $200,000.00 per year.

Total annual wages subject to Medicare tax (Box 5 of Form W-2). This version does not rebuild Section 3121 exclusions.

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Enter your annual Medicare wages to see the Additional Medicare Tax.

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Additional Medicare Tax Calculator (Wages) 2026

The Additional Medicare Tax is an extra 0.9% on your wages — but only on the part above a threshold set by your filing status. It applies to every dollar of Medicare wages over that threshold for the year.

Additional Medicare Tax (IRC § 3101(b)(2))

threshold = $250,000 joint return · $125,000 married filing separately · $200,000 any other case

excess wages = max(0, annual Medicare wages − threshold)

Additional Medicare Tax = 0.9% × excess wages

Worked example

You are single and earned $300,000 of Medicare wages in the year. Your threshold is $200,000, so:

  • Excess wages: $300,000 − $200,000 = $100,000
  • Additional Medicare Tax: 0.9% × $100,000 = $900

A married couple filing jointly with the same $300,000 owes nothing here: their threshold is $250,000 and the tax is 0.9% × $50,000 = $450. The same $300,000 taxed as married filing separately uses the $125,000 threshold: 0.9% × $175,000 = $1,575.

Employer withholding is a different rule

Your employer must start withholding the 0.9% once it pays you more than $200,000 in a year — regardless of filing status (IRS Topic 751). That flat rule is not the tax itself:

  • If you are single, the employer's $200,000 trigger matches your statutory threshold, so withholding usually lands close.
  • If you file jointly, the employer may withhold even when your household stays under the $250,000 threshold (you claim a refund).
  • If you have two jobs, each employer may under-withhold while combined wages blow past your threshold (you pay the difference).

This calculator computes the actual § 3101(b)(2) tax from your own wages and filing status; Form 8959 reconciles it against what was withheld.

What this calculator does not include

  • The base employee Medicare tax of 1.45% (that is our FICA calculator).
  • The 3.8% Net Investment Income Tax (NIIT), which hits investment income, not wages.
  • Self-employment (SECA) taxes, federal income tax, W-4 settings, or Form 1040.
  • Multi-employer wage combination or RRTA railroad taxes.
Not tax advice

Educational estimate from 26 U.S.C. § 3101(b)(2): 0.9% of wages in excess of $250,000 (joint), ½ of $250,000 (married filing separately), or $200,000 (any other case). Confirm with the IRS or a tax professional for your situation.

Official sources

No. Unlike Social Security, Medicare wages have no ceiling, so the 0.9% keeps applying no matter how high your wages go.

Employers use the flat $200,000 trigger without looking at filing status. Any excess withholding comes back when you file your return.