Additional Medicare: $250,000 single → $450
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.
Two W-2s under $200,000 can still owe the tax: $190,000 + $45,000 → $315 if single. Joint leftover: $260,000 → $90. Single leftover: $300,000 → $900. Joint leftover at $400,000: $1,350.
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.
Numeric examples (engine)
| Medicare wages | Filing status | Threshold | Excess | 0.9% tax |
|---|---|---|---|---|
| $250,000 | Single / other | $200,000 | $50,000 | $450 |
| $300,000 | Joint | $250,000 | $50,000 | $450 |
| $200,000 | Married filing separately | $125,000 | $75,000 | $675 |
| $200,000 | Single / other | $200,000 | $0 | $0 |
Statutory thresholds § 3101(b)(2)
| Filing status | Annual threshold | Notes |
|---|---|---|
| Joint return | $250,000 | Subparagraph (A) |
| Married filing separately | $125,000 | ½ of $250,000 (B) |
| Any other case | $200,000 | Single, HoH, etc. (C) |
Employer withholding vs actual tax
| Situation | Employer starts at | Actual tax uses | Example |
|---|---|---|---|
| Single $250,000 | $200,000 flat | $200,000 threshold | Tax $450 |
| Joint $220,000 | May withhold if one W-2 > $200k | $250,000 threshold | Tax $0 (recover on return) |
| Two jobs $120k + $120k | Each under $200k | $200,000 other threshold | Tax $360 if combined $240k |
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.
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
- 26 U.S.C. § 3101(b)(2) — Additional Medicare Tax, rate and thresholds
- IRS Topic No. 560, Additional Medicare Tax Withholding Rules
- IRS Questions and Answers for the Additional Medicare Tax
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.