Additional Medicare Tax

See Form 8959 and its instructions if the total of your 2025 wages and any self-employment income was more than:

$125,000 if married filing separately;

$250,000 if married filing jointly; or

$200,000 if single, head of household, or qualifying surviving spouse.

If you are married filing jointly and either you or your spouse had wages or RRTA compensation of more than $200,000, your employer may have withheld Additional Medicare Tax even if you don’t owe the tax. In that case, you may be able to get a refund of the tax withheld. See the Instructions for Form 8959 to find out how to report the withheld tax on Form 8959.