Instructions For Form 8959 - 2016
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42016
Department of the Treasury
Internal Revenue Service
Instructions for Form 8959
Additional Medicare Tax
Section references are to the Internal Revenue Code
self-employment loss shouldn't be
(including the railroad retirement (RRTA)
unless otherwise noted.
considered for purposes of this tax. Railroad
compensation and tips of your spouse, if
retirement (RRTA) compensation should be
married filing jointly) is greater than the
Future Developments
separately compared to the threshold.
threshold amount for your filing status in the
chart on this page.
Your employer is responsible for
For the latest information about
withholding the 0.9% Additional Medicare
Your Medicare wages include your wages
developments related to Form 8959 and its
Tax on your Medicare wages or railroad
and tips from Form W-2, box 5; your tips
instructions, such as legislation enacted after
retirement (RRTA) compensation paid in
from Form 4137, line 6; and your wages from
they were published, go to
excess of $200,000 in a calendar year. Your
Form 8919, line 6.
form8959.
employer is required to begin withholding
Your self-employment income includes
Additional Medicare Tax in the pay period in
amounts from Schedule SE – Section A,
Reminders
which your wages or compensation for the
line 4, or Section B, line 6. But negative
year exceed $200,000 and continue to
amounts shouldn't be considered for
Missing or incorrect Form W-2. Your
withhold it in each pay period for the
purposes of Form 8959.
employer is required to furnish Form W-2 to
remainder of the calendar year.
If your Medicare wages, railroad
you no later than January 31, 2017. If you
More information. The IRS and the
retirement (RRTA) compensation, or
don't receive your Form W-2 by early
Treasury Department have issued final
self-employment income is adjusted, you
February, see Tax Topic 154 to find out what
regulations (T.D. 9645) on the Additional
may need to correct your liability, if any, for
to do. Tax topics are available at
Medicare Tax. The final regulations are
Additional Medicare Tax. When correcting
taxtopics. Even if you don't get
available at
irb/2013-51_IRB/
Additional Medicare Tax liability, attach a
a Form W-2, you must still figure your
ar10.html. For more information on
corrected Form 8959, to your original return
Additional Medicare Tax. If you lose your
Additional Medicare Tax, visit
or amended return, as applicable. If you are
Form W-2 or it is incorrect, ask your
and enter the following words in the search
correcting Medicare wages or railroad
employer for a new one.
box: Additional Medicare Tax.
retirement (RRTA) compensation, also
Forms W-2 of U.S. Possessions.
attach Form W-2, Wage and Tax Statement,
Who Must File
References to Form W-2 on Form 8959 and
or Form W-2c, Corrected Wage and Tax
in these instructions also apply to Forms
Statement.
You must file Form 8959 if one or more of the
W-2AS, W-2CM, W-2GU, W-2VI, and
following applies to you.
Amounts Subject to
499R-2/W-2PR. However, for Form 499R-2/
Your Medicare wages and tips on any
W-2PR, Medicare wages and tips are
Additional Medicare Tax
single Form W-2 (box 5) are greater than
reported in Box 19 and Medicare tax
$200,000.
withheld is reported in Box 20.
All wages that are subject to Medicare tax
Your railroad retirement (RRTA)
are subject to Additional Medicare Tax to the
compensation on any single Form W-2
General Instructions
extent they exceed the threshold amount for
(box 14) is greater than $200,000.
your filing status. For more information on
Your total Medicare wages and tips plus
what wages are subject to Medicare tax, see
your self-employment income (including the
Purpose of Form
the chart, Special Rules for Various Types of
Medicare wages and tips and
Services and Payments, in section 15 of
Use Form 8959 to figure the amount of
self-employment income of your spouse, if
Pub. 15, Employer’s Tax Guide.
Additional Medicare Tax you owe and the
married filing jointly) are greater than the
amount of Additional Medicare Tax withheld
threshold amount for your filing status in the
Your employer must withhold Additional
by your employer, if any. You will carry the
chart on this page.
Medicare Tax on wages it pays to you in
amounts to one of the following returns.
Your total railroad retirement (RRTA)
excess of $200,000 for the calendar year,
Form 1040.
compensation and tips (Form W-2, box 14)
regardless of your filing status and
Form 1040NR.
Form 1040-SS.
Form 1040-PR.
Threshold Amounts for Additional Medicare Tax
Attach Form 8959 to your return.
Note. The threshold amounts below aren't indexed for inflation.
If you are filing Form 8959, you must
file one of the forms listed above.
!
Filing Status
Threshold Amount
Don't attach Form 8959 to Form
CAUTION
1040A, 1040EZ, or 1040NR-EZ.
Married filing jointly
$250,000
Additional Medicare Tax. A 0.9%
Married filing separately
$125,000
Additional Medicare Tax applies to your
Medicare wages, Railroad Retirement Tax
Single
$200,000
Act (RRTA) compensation, and
self-employment income above a threshold
Head of household
$200,000
amount. The threshold amounts are listed in
Qualifying widow(er) with dependent
the chart on this page.
child
$200,000
Medicare wages and self-employment
income are combined to determine if your
income exceeds the threshold. A
Aug 25, 2016
Cat. No. 53784D
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