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Tax & Payroll

Additional Medicare Tax Calculator (Form 8959)

Estimate the extra 0.9% Medicare tax on wages and self-employment income above the statutory threshold.

Tax & Payroll

Preparing your result…

What this calculator does

Estimates the 0.9% Additional Medicare Tax.

What your result means

Tax owed on combined wages and SE income above the threshold.

Formula

Additional Medicare tax = 0.9% × max(0, wages + SE income − threshold)

The step-by-step working for your own numbers appears with the result above and in the PDF report.

Frequently asked questions

Symbols and assumptions

T
Filing-status threshold
  • Tax year 2026 figures from IRS Rev. Proc. 2025-32 unless stated.
  • Thresholds are statutory: $200k / $250k / $125k.

Sources and review

Reviewed 2026-09-23 · Next review 2027-01-15

  • SE income not reduced to 92.35%.
  • Federal only — state and local taxes are excluded.
  • Rules change annually; figures apply to tax year 2026 only.
  • Educational estimate, not tax advice.

Important limitation

This is an educational estimate based only on the values and formula shown. Verify current rates, rules, units, and professional standards before relying on the result. It is not personalized financial or investment advice.

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