2019 Additional Medicare Tax Threshold
For 2019, the Additional Medicare Tax Threshold is 0.9% (Rate), $250,000 (Married filing jointly) and $125,000 (Married filing separately).
Effective 2019-01-01Source: 2019 Instructions for Form 8959 (IRS)Verified 2026-08-29
Compared with 2018
Every figure on this page is unchanged from 2018.
| Item | 2018 | 2019 | Change |
|---|---|---|---|
| Rate | 0.9% | 0.9% | +0% (+0.0%) |
| Married filing jointly | $250,000 | $250,000 | +$0 (+0.0%) |
| Married filing separately | $125,000 | $125,000 | +$0 (+0.0%) |
Who it applies to
Taxpayers who owe Additional Medicare Tax on Medicare wages, railroad retirement compensation, or self-employment income in 2019
What changed this year, and why
For 2019, the Additional Medicare Tax rate is 0.9% on Medicare wages, Railroad Retirement Tax Act compensation, and self-employment income above the threshold for your filing status. The threshold is $250,000 for married filing jointly and $125,000 for married filing separately. These threshold amounts are the same as in 2018 and are not indexed for inflation.
Common questions
- What does the Additional Medicare Tax apply to?
- The rate is 0.9% on Medicare wages, Railroad Retirement Tax Act compensation, and self-employment income that exceed the threshold for your filing status.
Your employer withholds at $200,000 whatever your filing status
Employers must begin withholding the Additional Medicare Tax in the pay period when your wages exceed $200,000 for the calendar year. This withholding happens automatically and applies to all employees, regardless of their filing status. The $200,000 threshold for employer withholding is separate from the threshold amounts that apply when you file your tax return. For example, if you are married filing jointly, your actual threshold for owing the tax is $250,000, but your employer still withholds once you reach $200,000 in wages. This means you may have too much withheld if your combined income with your spouse stays below $250,000. If you don't owe the tax, you can claim a credit for any withheld amounts when you file Form 8959 with your tax return. You cannot ask your employer to stop withholding if they are required to do so.
Your employer is responsible for withholding the 0.9% Additional Medicare Tax on your Medicare wages or railroad retirement (RRTA) compensation paid in excess of $200,000 in a calendar year.
2019 Instructions for Form 8959, Additional Medicare Tax (IRS)
These thresholds do not move with inflation
The threshold amounts for the Additional Medicare Tax are fixed by statute and do not increase with inflation. This means the dollar amounts stay the same each year regardless of changes in the cost of living or average wage growth. Unlike many other tax provisions that are adjusted annually for inflation, these thresholds remain at their original levels. Over time, as wages and prices rise, more taxpayers may find themselves subject to the 0.9% tax even if their real purchasing power hasn't increased, simply because the thresholds haven't been adjusted upward to account for inflation.
Note. The threshold amounts below aren't indexed for inflation.
2019 Instructions for Form 8959, Additional Medicare Tax (IRS)
When Form 8959 is required
You must file Form 8959, Additional Medicare Tax, if any of these conditions apply: your Medicare wages and tips on any single Form W-2 exceed a certain amount; your railroad retirement compensation on any single Form W-2 exceeds that same amount; your total Medicare wages and tips plus your self-employment income exceed the threshold amount for your filing status; or your total railroad retirement compensation exceeds the threshold amount for your filing status. If you are married filing jointly, include both your and your spouse's income when making these comparisons. The key distinction is between amounts shown on individual Forms W-2 versus your combined total income compared to your filing status threshold. Even if your employer withheld the tax, you must still file the form to properly account for your liability.
Who Must File You must file Form 8959 if one or more of the following applies to you.
2019 Instructions for Form 8959, Additional Medicare Tax (IRS)
Wages and self-employment income are added together
When determining whether you owe Additional Medicare Tax, your Medicare wages and your net self-employment income are added together and compared to the threshold amount for your filing status. If the combined total exceeds the threshold, the 0.9% tax applies to the excess. For example, if your combined income exceeds the threshold for your filing status, you owe the tax on the amount above that threshold. If you have a self-employment loss, that loss is not used to reduce your Medicare wages for purposes of calculating this tax. Even if your employer already withheld Additional Medicare Tax from your wages, you still need to combine your wages and self-employment income to determine your total liability.
Medicare wages and self-employment income are combined to determine if your income exceeds the threshold.
2019 Instructions for Form 8959, Additional Medicare Tax (IRS)
Railroad compensation is measured on its own
Railroad retirement compensation is treated differently from regular Medicare wages when applying the Additional Medicare Tax. While Medicare wages and self-employment income are combined and compared to your filing status threshold, railroad retirement compensation is measured on its own, separate from any other income you may have. This means if you have both regular wages and railroad compensation, each is measured independently against the applicable threshold. Your railroad employer must withhold the 0.9% Additional Medicare Tax on compensation it pays you that exceeds a set dollar amount for the calendar year, regardless of your filing status and regardless of wages you receive from other employers.
A railroad employer must withhold Additional Medicare Tax on compensation it pays to you in excess of $200,000 for the calendar year, regardless of your filing status and regardless of wages or compensation paid by another employer.
2019 Instructions for Form 8959, Additional Medicare Tax (IRS)
How each figure was verified
Each number below was read from a stored copy of the document named beside it, and checked to occur word for word in the quoted sentence. The digest is of that stored text.
2019 Instructions for Form 8959 (IRS)
- Rate
A 0.9% Additional Medicare Tax applies to your Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income above a threshold amount.
- Married filing jointly
Married filing jointly $250,000
- Married filing separately
Married filing separately $125,000