Form 8959, Additional Medicare Tax
Form 8959 figures the 0.9% Additional Medicare Tax on wages and self-employment income above the threshold for your filing status. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 8959?
Form 8959, Additional Medicare Tax, calculates the extra 0.9% Medicare tax that applies to wages, Railroad Retirement (RRTA) compensation, and self-employment income above a threshold that depends on your filing status. It also reconciles the Additional Medicare Tax your employer withheld with what you actually owe.
Employers must start withholding the additional tax once your wages from that employer pass a set amount, regardless of your filing status, so the withheld amount often differs from your true liability. The form works out both numbers, and the results carry to your Form 1040 as additional tax and as federal tax withheld.
Who files 8959?
- Employees whose Medicare wages exceed the threshold for their filing status
- Self-employed people whose self-employment income, combined with any wages, passes the threshold
- Railroad employees with RRTA compensation over the threshold
- Anyone whose employer withheld Additional Medicare Tax, even if they end up owing none
How to fill out 8959
- Enter your Medicare wages from box 5 of your W-2 forms in Part I and compare them to the threshold for your filing status.
- If you have self-employment income, complete Part II using the figures from Schedule SE.
- Complete Part III for any RRTA compensation.
- Reconcile the Additional Medicare Tax withheld, shown in box 6 of your W-2 beyond the regular 1.45%, in Part IV.
- Download the finished PDF and attach it to your Form 1040, carrying the tax to Schedule 2 and the withholding to the payments section.
Quick fill 8959 on this page
Prefer to see the form itself while you type? Open 8959 in the editor to fill it on the actual pages, add a signature, and download.
Frequently asked questions
What are the income thresholds?
The Additional Medicare Tax generally starts at $250,000 for married filing jointly, $125,000 for married filing separately, and $200,000 for single and most other statuses. Confirm the current figures in the form instructions.
Why did my employer withhold this tax when I do not owe it?
Employers must withhold the extra 0.9% once your wages from that job pass $200,000, without regard to your filing status or your spouse’s income. Form 8959 reconciles it, and any excess withholding counts toward your total payments.
Does my employer pay a matching share?
No. Unlike the regular Medicare tax, the Additional Medicare Tax has no employer match. It is imposed only on the employee or self-employed person.