Wages, self employment income, and compensation in excess of certain threshold amounts will be subject to an additional 0.9% Medicare tax . Note that tips and fringe benefits (wages not paid in cash) are also subject to the additional Medicare tax.
|Filing Status||Threshold amount|
|Married Filing Jointly||$250,000.00|
|Married Filing Separately||$125,000.00|
|Head of Household (with qualifying person)||$200,000.00|
|Qualifying Widow(er) with dependent child||$200,000.00|