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Form 8959 instructions

Free IRS Additional Medicare Tax Form 8959 Instructions-2026

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The document provides instructions for Form 8959, which is used to calculate the Additional Medicare Tax owed by individuals based on their income exceeding certain thresholds. It outlines the purpose of the form, who must file it, and details about income types subject to this tax, including wages, self-employment income, and Railroad Retirement Tax Act compensation. The document also includes information on withholding requirements, estimated tax payments for future years, and specific instructions for completing the form.

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Click ‘Get Form’ to open the Free IRS Additional Medicare Tax Form 8959 in our editor.
Begin by entering your name and social security number at the top of the form. Ensure that these match your tax return details.
In Part I, input your Medicare wages from box 5 of your Form W-2. If you have multiple W-2s, sum the amounts.
Continue to Part II if you have self-employment income. Enter this amount from Schedule SE (Form 1040), line 6.
For Part III, if applicable, enter your RRTA compensation from box 14 of your W-2. Sum amounts if you have more than one W-2.
Complete Part IV by calculating the total Additional Medicare Tax based on the figures entered in previous sections.
Finally, review all entries for accuracy and attach Form 8959 to your tax return before submission.

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Do I need to complete form 8959?

Youll need to file Form 8959 if: Your wages, self-employment income, or railroad compensation exceeds the thresholds. You and your spouse file jointly, and your combined income exceeds $250,000. Youre self-employed and owe both the employer and employee portions of Medicare taxes on income above the threshold.

Who pays the additional Medicare tax withholding?

The IRS also issued updated Questions and Answers for the Additional Medicare Tax. Employers are responsible for withholding and reporting the 0.9 percent Additional Medicare Tax, which became effective in 2013.

What is Form 8959 for additional Medicare tax?

Form 8959 is used to calculate how much additional Medicare tax you may owe, depending on the type of income you earn. You should file Form 8959 if your Medicare or RRTA wages exceed $200,000 for single filers or $250,000 for joint filers.

How do I calculate the additional Medicare tax?

What is the additional Medicare tax for 2025? The additional Medicare tax of 0.9% applies only to higher wage earners. It is paid in addition to the standard Medicare tax. An employee will pay 1.45% standard Medicare tax, plus the 0.9% additional Medicare tax, for a total of 2.35% of their income.