Some taxpayers may be required to pay an Additional Medicare Tax if their income is over a certain limit.

We would like people to know more about this tax.

Tax Rate
The Additional Medicare Tax rate is 0.9 percent.

Income Subject to Tax
The tax applies to the amount of wages, self-employment income and railroad retirement (RRTA) compensation that is more than a threshold amount. For more information, go to Questions and Answers for the Additional Medicare Tax.

Threshold Amount
Filing status determines the threshold amount. For those who are married and file a joint return, they must combine the wages, compensation or self-employment income of their spouse with their own. The combined total income determines if it is over the threshold for this tax.

The threshold amounts for each filing status are as follows:

• Married filing jointly $250,000
• Married filing separately  $125,000
• Single $200,000
• Head of household  $200,000
• Qualifying widow(er) with dependent child  $200,000