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
 Single  $200,000.00
Head of Household (with qualifying person) $200,000.00
Qualifying Widow(er) with dependent child $200,000.00