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Official form guide
Form 8959: Additional Medicare Tax
IRS Form 8959 is used to figure the amount of Additional Medicare Tax owed and withheld by an employer for individuals filing with the IRS. A 0.9% Additional Medicare Tax applies to wages above a threshold amount.
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IRS Form 8959 - Additional Medicare Tax
IRS Form 8959 is used to figure the amount of Additional Medicare Tax owed and withheld by an employer for individuals filing with the IRS. A 0.9% Additional Medicare Tax applies to wages above a threshold amount.
Risk Radar
Scan points- 1Ensure your Social Security Number matches exactly what is entered on your main tax return.
- 2Failing to include spouse's name if filing a joint return on the form.
- 3Not entering wages from Line 6 of Form 8919 into Part I, Line 3.
- 4Omitting RRTA compensation amounts when calculating tax in Part III, Line 17.
- 5Using an incorrect Social Security Number that does not match the return.
Plain English
This form helps calculate how much extra tax you owe because your income is high enough to trigger the Additional Medicare Tax. You use it to determine this amount and confirm how much your employer already took out of your paychecks. The final calculated amounts are then carried over to one of your main federal tax returns.
Submission Date
- Filing date: 2025-12-04 14:00:41
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when your Medicare wages and tips on any single Form W-2 (box 5) are greater than $200,000 or your RRTA compensation on any single Form W-2 (box 14) is greater than $200,000.
- Do not use this form when none of the conditions listed above apply to you, as Additional Medicare Tax may not be owed.
- Check Form 1040 instead when filing a standard return that requires attaching Form 8959.
Form selector
Use this form or another form?
Filing Jointly and exceeding the $250,000 threshold
You anticipate combined wages/self-employment income over $250,000 for 2026.
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Filing Separately (Community Property State)
You plan to file as married filing separately in a community property state and need specific treatment of withheld taxes.
✓ Check before you continue
Correcting liability after adjusting income
Your Medicare wages, RRTA compensation, or self-employment income has been adjusted, requiring you to correct your tax liability.
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Deadline or filing window
The primary trigger for filing Form 8959 is having Medicare wages or self-employment income above a threshold. The deadline to receive the necessary wage information (Form W-2) is February 2, 2026. No specific extension period is mentioned in the instructions provided.
Checklist
What you need before filling it out
Filing Status Threshold
$250,000 (MFJ), $125,000 (MFS), $200,000 (Single/HoH/QS) · Instructions p.1
Tax Rate Applied
0.9% · Instructions p.1
Required Filing Statuses
Form 1040, Form 1040-SR, Form 1040-NR, Form 1040-SS · Instructions p.1 / Form p.1
Medicare Wages Input (Part I)
Total from W-2 box 5 (or other sources) · Part I, Line 1
RRTA Compensation Threshold Check
Must be > $200,000 on a single Form W-2 · Instructions p.1
Required Name Entry
Print or type name(s) exactly as entered on the return · Specific Instructions
Before you submit
- 1Ensure the name(s) printed match the name(s) on your tax return.
- 2Verify that the Social Security number entered matches the one on your tax return.
- 3If filing jointly, confirm you entered the first social security number listed on your return.
- 4Confirm Part I calculations correctly sum Medicare wages and tips from Form W-2 (box 5), unreported tips (Form 4137, line 6), and Form 8919 (line 6).
- 5Ensure you entered the correct total amount for your specific filing status in Part I, Line 5.
- 6If correcting liability, confirm you attached a corrected Form 8959 to your original or amended return.
- 7Verify that if you have no Medicare wages/RRTA compensation, you skipped directly to Part II.
How to file this form
- 1Complete the Name(s) and Social Security Number fields according to the specific instructions provided on Form 8959.
- 2Calculate and enter the total amount for your Medicare wages and tips (Part I, Line 1 through 4).
- 3Enter the appropriate filing status total in Part I, Line 5 based on your situation.
- 4Attach completed Form 8959 to one of the required returns: Form 1040, Form 1040-SR, Form 1040-NR, or Form 1040-SS.
Known limitations
- 1The 0.9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income above a threshold amount.
- 2If you have both wages and self-employment income, the threshold amount for applying Additional Medicare Tax on self-employment income is reduced by the total amount of Medicare wages received (but not below zero).
- 3There is no equivalent rule to reduce the threshold amount for RRTA compensation when combined with wages and self-employment income.
- 4There are no special rules for Additional Medicare Tax for nonresident aliens and U.S. citizens living abroad.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
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Fillable formOpen in Editor->The current edition is 20/25. The instructions direct users to IRS.gov/Form8959 for the latest information regarding Form 8959 and its related developments.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- Fee — Not stated in the official source.
- Mailing address — Not stated in the official source (though it is attached to Form 1040, etc.).
- Signature — Sign your name(s) exactly as entered on your return and ensure the Social Security number matches your tax return.
Quick Facts
Downloads
After you file
- 1Attach Form 8959 to one of the following returns: Form 1040, Form 1040-SR, Form 1040-NR, or Form 1040-SS.
- 2If you are filing a joint return, include your spouse’s Additional Medicare Tax withheld on Form 8959.
- 3When correcting Additional Medicare Tax liability, attach a corrected Form 8959 to your original return or amended return.
- 4If correcting wages or RRTA compensation, also attach the corrected Form W-2 or Form W-2c (Corrected Wage and Tax Statement).
Sources
- SRCInstructions p.1 — The purpose of Form 8959 is to figure the amount of Additional Medicare Tax owed and withheld by your employer.
- SRCInstructions p.1 — A 0.9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income above a threshold amount.
- SRCInstructions p.1 — Filing status thresholds are: Married filing jointly ($250,000), Single ($200,000), Head of household ($200,000), and Qualifying surviving spouse ($200,000).
- SRCInstructions p.1 — You must file Form 8959 if your Medicare wages/tips on a single Form W-2 (box 5) are greater than $200,000 or RRTA compensation on a single Form W-2 (box 14) is greater than $200,000.
- SRCInstructions p.2 — If you don't owe Additional Medicare Tax, you can claim a credit for any withheld amount by filing Form 8959.
- SRCInstructions p.3 — On Form 8959, line 13 calculates the Additional Medicare Tax on self-employment income by multiplying line 12 by 0.9% (0.009).
- SRCInstructions p.4 — If filing a joint return, include your spouse’s Additional Medicare Tax withheld.
- SRCInstructions p.4 — The amount from line 24 of Form 8959 is included on line 25c if you file Form 1040, 1040-SR, or 1040-NR; otherwise, it goes on line 11a of Part I if filing Form 1040-SS.
Common confusion points
Who must file this form?
You must file IRS Form 8959 if your Medicare wages/tips on a single Form W-2 (box 5) are greater than $200,000, or if your RRTA compensation on a single Form W-2 (box 14) is greater than $200,000.
→ Check the 'Who Must File' section of the instructions.
What is the threshold amount for filing?
The threshold depends on your filing status: Married filing jointly ($250,000), Single ($200,000), Head of household ($200,000), or Qualifying surviving spouse ($200,000).
→ Review the 'Filing status' table in the instructions.
How do I calculate the tax on self-employment income?
Multiply line 12 by 0.9% (0.009) to find the Additional Medicare Tax on self-employment income and enter it on line 13 of Form 8959.
→ Refer to the 'Examples' section for calculation guidance.
What do I do if my W-2 is missing or wrong?
Even without a Form W-2, you must figure your Additional Medicare Tax; ask your employer for a new one if it is incorrect.
→ Check the 'Reminders' section on page 1.
Where does the amount go after filing?
The final calculated amounts are carried to one of four returns: Form 1040, Form 1040-SR, Form 1040-NR, or Form 1040-SS.
→ See the 'Purpose of Form' section.
What if I don't owe tax but have withholding?
You can claim a credit for any withheld Additional Medicare Tax against your total tax liability by filing IRS Form 8959.
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Questions about IRS Form 8959
What is IRS Form 8959 used for?
This form helps calculate how much extra tax you owe because your income is high enough to trigger the Additional Medicare Tax. You use it to determine this amount and confirm how much your employer already took out of your paychecks. The final calculated amounts are then carried over to one of your main federal tax returns.
Who must file IRS Form 8959?
Individuals who have wages or self-employment income above a threshold must file IRS Form 8959. This applies regardless of filing status, even if other employers also paid you wages.
What information does IRS Form 8959 require?
The form collects details on your earnings via Part I (Additional Medicare Tax on Medicare Wages), Part II (Additional Medicare Tax on Self-Employment Income), and Part III (Additional Medicare Tax on Railroad Retirement Tax Act compensation). Part V reconciles the tax withheld by your employer.
When is IRS Form 8959 due?
The source does not specify a due date for filing Form 8959 itself, but taxpayers must figure their Additional Medicare Tax even if they do not receive a Form W-2. The deadline for receiving a Form W-2 is February 2, 2026.
Where do I file IRS Form 8959?
The instructions state that the amounts from Form 8959 are carried to one of several returns (Form 1040, 1040-SR, 1040-NR, or 1040-SS), implying it is filed with those documents. The source does not specify a mailing address.
How do I complete IRS Form 8959?
First, complete Part I by entering wages from Line 6 of Form 8919 and multiplying that amount by 0.9% to get the tax on your wages. Next, fill out Part II with self-employment income from Schedule SE, then calculate the tax owed on Line 17 in Part III using RRTA compensation. Finally, reconcile all amounts in Part V before entering the total on Line 18.
What happens if IRS Form 8959 is filed incorrectly?
If the taxpayer owes Additional Medicare Tax and waits to pay it when filing their tax return, they may be subject to an estimated tax penalty, which can be determined using Form 2210 (or Form 2210-F for farmers and fishers).
Who must file this form?
You must file IRS Form 8959 if your Medicare wages/tips on a single Form W-2 (box 5) are greater than $200,000, or if your RRTA compensation on a single Form W-2 (box 14) is greater than $200,000. Check the 'Who Must File' section of the instructions.
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