2024 Additional Medicare Tax Threshold
For 2024, the Additional Medicare Tax Threshold is 0.9% (Rate), $250,000 (Married filing jointly) and $125,000 (Married filing separately).
Effective 2024-01-01Source: 2024 Instructions for Form 8959 (IRS)Verified 2026-08-29
Compared with 2023
Every figure on this page is unchanged from 2023.
| Item | 2023 | 2024 | 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 Tax Act compensation, or self-employment income, as reported on IRS Form 8959 for tax year 2024.
What changed this year, and why
The 2024 Additional Medicare Tax thresholds and rate remain the same as in 2023. The thresholds are not indexed for inflation.
Common questions
- What is the Additional Medicare Tax rate for 2024?
- The rate is 0.9%. It applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income that exceed the threshold for your filing status.
- What are the 2024 income thresholds by filing status?
- Married filing jointly: $250,000. Married filing separately: $125,000. For single filers, heads of household, and qualifying surviving spouses, the threshold is lower - it is the same amount used for employer withholding. These thresholds are not adjusted for inflation.
- When does an employer begin withholding Additional Medicare Tax?
- An employer must begin withholding the 0.9% Additional Medicare Tax in the pay period in which an employee's Medicare wages or RRTA compensation exceed the withholding threshold in a calendar year, and must continue withholding it for the rest of that year.
- Did the thresholds change from 2023 to 2024?
- No. The rate and all filing-status thresholds for 2024 are the same as they were for 2023. The IRS does not adjust these amounts for inflation.
Every amount on this page is a published figure rather than yours. The Additional Medicare Tax calculator takes the number you enter and works it out against them, showing which published figure it used.
Your employer withholds at $200,000 whatever your filing status
Employers are required to begin withholding the Additional Medicare Tax in the pay period when an employee's wages or RRTA compensation for the year exceed $200,000, and must continue withholding in each subsequent pay period for the rest of that calendar year. This $200,000 withholding threshold applies to all employees regardless of their filing status. It does not matter whether an employee is married filing jointly with a higher threshold of $250,000 or married filing separately with a threshold of $125,000. The employer withholding rule is a flat $200,000 trigger. As a result, an employee whose actual liability threshold is higher than $200,000 may have too little withheld, while one whose threshold is lower may have too much withheld. Any excess Additional Medicare Tax that was withheld can be claimed as a credit against total tax liability on the employee's tax return by filing Form 8959. The 0.9% rate applies once income exceeds the threshold that corresponds to the taxpayer's filing status.
Your employer is responsible for withholding the 0.9% Additional Medicare Tax on your Medicare wages or RRTA compensation paid in excess of $200,000 in a calendar year. Your employer is required to begin withholding Additional Medicare Tax in the pay period in which your wages or compensation for the year exceed $200,000 and continue to withhold it in each pay period for the remainder of the calendar year.
2024 Instructions for Form 8959, Additional Medicare Tax (IRS)
These thresholds do not move with inflation
The Additional Medicare Tax thresholds are not adjusted for inflation. This means the threshold amounts are fixed by law and do not increase from year to year to keep pace with rising prices or wages. The threshold for married filing jointly is $250,000 and for married filing separately is $125,000. Because these amounts are not indexed, over time more taxpayers may find themselves subject to the 0.9% Additional Medicare Tax as nominal wages grow, even when their real purchasing power has not increased. There is no automatic annual adjustment mechanism like the one used for many other provisions in the tax code. Congress would need to pass new legislation to change the threshold amounts. Taxpayers should be aware that even modest wage increases over the years may eventually push their income above these unchanging thresholds.
Note. The threshold amounts below aren't indexed for inflation.
2024 Instructions for Form 8959, Additional Medicare Tax (IRS)
When Form 8959 is required
Form 8959 must be filed if any of the following conditions apply: Medicare wages and tips on any single Form W-2 exceed $200,000; RRTA compensation on any single Form W-2 exceeds $200,000; the total of Medicare wages and tips plus self-employment income exceeds the threshold amount for your filing status; or the total of RRTA compensation and tips exceeds the threshold amount for your filing status. For married couples filing jointly, both spouses' wages and self-employment income are included when determining whether the threshold is exceeded. The threshold amounts vary by filing status: $250,000 for married filing jointly, $125,000 for married filing separately, and $200,000 for single filers, head of household, and qualifying surviving spouse. Even if you do not owe Additional Medicare Tax, you must file Form 8959 if your Medicare wages or RRTA compensation from a single employer exceed $200,000, because your employer withheld the 0.9% tax and you need to account for it.
You must file Form 8959 if one or more of the following applies to you. • Your Medicare wages and tips on any single Form W-2 (box 5) are greater than $200,000. • Your RRTA compensation on any single Form W-2 (box 14) is greater than $200,000. • Your total Medicare wages and tips plus your self-employment income, if any (including the Medicare wages and tips and self-employment income of your spouse, if married filing jointly), are greater than the threshold amount for your filing status in the Threshold Amounts for Additional Medicare Tax chart. • Your total RRTA compensation and tips (Form W-2, box 14) (including the RRTA compensation and tips of your spouse, if married filing jointly) is greater than the threshold amount for your filing status in the Threshold Amounts for Additional Medicare Tax chart.
2024 Instructions for Form 8959, Additional Medicare Tax (IRS)
Wages and self-employment income are added together
For purposes of the Additional Medicare Tax, a taxpayer's Medicare wages and self-employment income are added together to determine whether total income exceeds the applicable threshold amount. This means that even if neither wages alone nor self-employment income alone surpasses the threshold, the combined total may trigger the 0.9% tax. If you have both wages and self-employment income, the threshold for applying the tax to self-employment income is reduced by the amount of Medicare wages received, but not below zero. A self-employment loss should not be considered when making this calculation. For married couples filing jointly, the wages and self-employment income of both spouses are combined, and the applicable threshold is $250,000. For married taxpayers filing separately, the threshold is $125,000. The combination rule ensures that taxpayers who earn income from both employment and self-employment are subject to the same overall limit as those with only one type of income.
Medicare wages and self-employment income are combined to determine if your income exceeds the threshold.
2024 Instructions for Form 8959, Additional Medicare Tax (IRS)
Railroad compensation is measured on its own
Railroad Retirement Tax Act (RRTA) compensation is measured on its own when determining Additional Medicare Tax liability. Unlike Medicare wages and self-employment income, which are combined and compared to the threshold together, RRTA compensation must be separately compared to the threshold. This means railroad employees cannot combine their RRTA compensation with wages from other employment or with self-employment income. The RRTA compensation stands alone for threshold purposes. The 0.9% tax applies to RRTA compensation that exceeds the threshold for the taxpayer's filing status. For married couples filing jointly, the threshold is $250,000, and for those married filing separately, it is $125,000. Employers must withhold the 0.9% Additional Medicare Tax on RRTA compensation paid in excess of a set amount in a calendar year, regardless of the employee's filing status or compensation paid by other employers.
RRTA compensation should be separately compared to the threshold.
2024 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.
2024 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