2026 Additional Medicare Tax Thresholds
| Filing Status | Threshold |
|---|---|
| Single / Head of Household | $200,000 |
| Married Filing Jointly | $250,000 |
| Married Filing Separately | $125,000 |
Unlike most tax brackets, these thresholds are not indexed for inflation and have remained fixed since the tax was introduced. Combined income from a spouse's wages and your self-employment income can push a household over the threshold even if neither income alone would.
Worked Examples
Single filer, $250,000 combined income
Threshold: $200,000. Excess: $250,000 − $200,000 = $50,000.
Additional Medicare Tax owed: $50,000 × 0.9% = $450.
Married filing jointly, $300,000 combined income
Threshold: $250,000. Excess: $300,000 − $250,000 = $50,000.
Additional Medicare Tax owed: $50,000 × 0.9% = $450. Note both spouses' wages and self-employment income are combined for this calculation, even if only one spouse is self-employed.
Frequently Asked Questions
Does an employer withhold this automatically?
Employers must withhold an extra 0.9% on wages they pay above $200,000, regardless of your filing status — which can under- or over-withhold relative to your real liability.
Can it be over-withheld or refunded?
Yes — it's reconciled on IRS Form 8959 when you file, which can produce a refund or additional tax due.
Does 0.9% apply to my whole income?
No — only to the amount above your filing status's threshold, not your entire income.
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Self-Employment Tax Calculator · Deduction & QBI Savings Calculator · How Self-Employment Tax Actually Works · Full FAQ
Sources: IRS Topic No. 560 — Additional Medicare Tax · IRS — About Form 8959. This tool provides estimates only — see our Disclaimer.