Additional Medicare Tax
$450
Effective Rate
Combined Excess
$50,000
Regular Medicare
$3,625
Total Medicare
$4,075
Summary
You owe $450 in Additional Medicare Tax on $50,000 above the $200,000 threshold. Total Medicare tax is $4,075.
The Additional Medicare Tax threshold for single filers is $200,000. The 0.9% surtax applies to combined Medicare wages exceeding this amount.
Your combined Medicare wages of $250,000 exceed the threshold by $50,000, resulting in $450 in Additional Medicare Tax.
The 0.9% Additional Medicare Tax is paid only by the employee — it is not matched by your employer. It is reported on Form 8959 and attached to your individual tax return.
Additional Medicare Tax breakdown by source: $450 from wages.
Additional Medicare Tax (0.9%) is reported on Form 8959. Thresholds are not indexed for inflation. Self-employment uses the 92.35% net earnings factor. Not tax advice.