Wybierz język

Formularz 8959 Instrukcje

Instrukcja dotycząca formularza 8959, Dodatkowy podatek medyczny

Rev. 2023 r

Powiązane formularze

Detale
Format pliku PDF
Rozmiar 148.3 KB
Pobierać
Department of the Treasury  
Internal Revenue Service  
2023  
Instructions for Form 8959  
Additional Medicare Tax  
Section references are to the Internal Revenue Code  
unless otherwise noted.  
Medicare Tax chart.  
Threshold Amounts for Additional Medicare Tax  
Future Developments  
For the latest information about developments related to  
Form 8959 and its instructions, such as legislation  
enacted after they were published, go to IRS.gov/  
Note. The threshold amounts below aren't indexed for  
inflation.  
Filing Status  
Threshold Amount  
$250,000  
What’s New  
Married filing jointly  
Married filing separately  
Single  
Form 1040-PR references removed from Form 8959.  
Form 1040-PR is no longer available to file for tax years  
beginning after 2022. If you are required to file Form  
1040-SS and you prefer your forms in Spanish, you may  
now file new Form 1040-SS (sp).  
$125,000  
$200,000  
Head of household  
$200,000  
Qualifying surviving spouse $200,000  
Reminders  
Missing or incorrect Form W-2. Your employer is  
required to furnish Form W-2, Wage and Tax Statement, to  
you no later than January 31, 2024. If you don't receive  
your Form W-2 by early February, see Tax Topic 154 to  
find out what to do. Tax topics are available at IRS.gov/  
TaxTopics. Even if you don't get a Form W-2, you must still  
figure your Additional Medicare Tax. If you lose your Form  
W-2 or it is incorrect, ask your employer for a new one.  
Forms W-2 of U.S. territories. References to Form W-2  
on Form 8959 and in these instructions also apply to  
Forms W-2AS, W-2CM, W-2GU, W-2VI, and 499R-2/  
W-2PR. However, for Form 499R-2/W-2PR, Medicare  
wages and tips are reported in box 22 and Medicare tax  
withheld is reported in box 23.  
Medicare wages and self-employment income are  
combined to determine if your income exceeds the  
threshold. A self-employment loss shouldn't be  
considered for purposes of this tax. RRTA compensation  
should be separately compared to the threshold.  
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.  
More information. The IRS and the Treasury  
Department have issued final regulations (T.D. 9645) on  
the Additional Medicare Tax. The final regulations are  
available at IRS.gov/irb/2013-51_IRB#TD-9645. For more  
information on Additional Medicare Tax, go to IRS.gov/  
General Instructions  
Purpose of Form  
Use Form 8959 to figure the amount of Additional  
Medicare Tax you owe and the amount of Additional  
Medicare Tax withheld by your employer, if any. You will  
carry the amounts to one of the following returns.  
Who Must File  
You must file Form 8959 if one or more of the following  
applies to you.  
Form 1040.  
Form 1040-SR.  
Form 1040-NR.  
Form 1040-SS.  
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  
Attach Form 8959 to your return.  
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  
If you are filing Form 8959, you must file one of the  
forms listed earlier.  
!
CAUTION  
Additional Medicare Tax. 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. The threshold amounts  
Your total RRTA compensation and tips (Form W-2,  
box 14) (including the RRTA compensation and tips of  
Aug 9, 2023  
Cat. No. 53784D  
 
your spouse, if married filing jointly) is greater than the  
threshold amount for your filing status in the Threshold  
Your Medicare wages include your wages and tips from  
Form W-2, box 5; your tips from Form 4137, line 6; and  
your wages from Form 8919, line 6.  
Your self-employment income includes amounts from  
Schedule SE, Part I, line 6. But negative amounts  
shouldn't be considered for purposes of Form 8959.  
If your Medicare wages, RRTA compensation, or  
self-employment income is adjusted, you may need to  
correct your liability, if any, for Additional Medicare Tax.  
When correcting Additional Medicare Tax liability, attach a  
corrected Form 8959 to your original return or amended  
return, as applicable. If you are correcting Medicare  
wages or RRTA compensation, also attach Form W-2 or  
Form W-2c, Corrected Wage and Tax Statement.  
Examples  
The following examples will assist you in understanding  
and figuring your Additional Medicare Tax.  
Example 1. Ann, a single filer, has $130,000 in  
self-employment income and $0 in wages. Ann isn't liable  
for Additional Medicare Tax and doesn't need to file Form  
8959 because her self-employment income is less than  
the $200,000 threshold for single filers.  
Example 2. Bob, a single filer, has $220,000 in  
self-employment income and $0 in wages. Bob is liable for  
Additional Medicare Tax on $20,000 ($220,000 in  
self-employment income minus the threshold of  
$200,000). Bob must file Form 8959.  
Example 3. Carl, a single filer, has $145,000 in  
self-employment income and $130,000 in wages. Carl’s  
wages don't exceed $200,000. Therefore, Carl’s employer  
didn't withhold Additional Medicare Tax. However, the  
$130,000 of wages reduces the self-employment income  
threshold to $70,000 ($200,000 threshold minus the  
$130,000 of wages). Carl is liable for Additional Medicare  
Tax on $75,000 of self-employment income ($145,000 in  
self-employment income minus the reduced threshold of  
$70,000). Carl must file Form 8959.  
Example 4. Don, who is married and files married  
filing separately, has $150,000 in self-employment income  
and $200,000 in wages. Don’s wages don't exceed  
$200,000. Therefore, Don’s employer didn't withhold  
Additional Medicare Tax. However, Don is liable for  
Additional Medicare Tax on $75,000 of wages ($200,000  
in wages minus the $125,000 threshold for a married filing  
separately return). In addition, the $200,000 of wages  
reduces the self-employment income threshold to $0  
($125,000 threshold minus the $200,000 of wages). Don  
is also liable for Additional Medicare Tax on $150,000 of  
self-employment income ($150,000 in self-employment  
income minus the reduced threshold of $0). Don must file  
Form 8959.  
Amounts Subject to Additional  
Medicare Tax  
All wages that are subject to Medicare tax are subject to  
Additional Medicare Tax to the extent they exceed the  
threshold amount for your filing status. For more  
information on what wages are subject to Medicare tax,  
see the chart, Special Rules for Various Types of Services  
and Payments, in section 15 of Pub. 15 (Circular E),  
Employer’s Tax Guide.  
Your employer must withhold Additional Medicare Tax  
on wages it pays to you in excess of $200,000 for the  
calendar year, regardless of your filing status and  
regardless of wages or compensation paid by another  
employer.  
All RRTA compensation that is currently subject to  
Medicare tax is subject to Additional Medicare Tax to the  
extent it exceeds the threshold amount for your filing  
status. A railroad employer must withhold Additional  
Medicare Tax on compensation it pays to you in excess of  
$200,000 for the calendar year, regardless of your filing  
status and regardless of wages or compensation paid by  
another employer.  
Example 5. Erin and Frank are married and file jointly.  
Erin has $150,000 in wages and Frank has $175,000 in  
wages. Neither Erin nor Frank has wages that exceed  
$200,000. Therefore, their employers didn't withhold  
Additional Medicare Tax. However, their combined  
$325,000 in wages exceeds the $250,000 threshold for  
joint filers. Erin and Frank are liable for Additional  
Medicare Tax on $75,000 of wages ($325,000 in wages  
minus the $250,000 threshold). Erin and Frank must file  
Form 8959.  
You can't ask your employer to stop Additional  
Medicare Tax withholding if it is required to withhold it. If  
you don't owe Additional Medicare Tax, you can claim a  
credit for any withheld Additional Medicare Tax against the  
total tax liability shown on your tax return by filing Form  
8959.  
Example 6. George and Helen are married and file  
jointly. George has $190,000 in wages and Helen has  
$150,000 in compensation subject to RRTA taxes. Neither  
George nor Helen has wages or compensation that  
exceeds $200,000. Therefore, their employers didn't  
withhold Additional Medicare Tax. George and Helen don't  
combine their wages and RRTA compensation to  
determine whether they are in excess of the $250,000  
threshold for a joint return. George and Helen aren't liable  
for Additional Medicare Tax because George’s wages  
aren't in excess of the $250,000 threshold and Helen’s  
RRTA compensation isn't in excess of the $250,000  
threshold.  
If you have both wages and self-employment income,  
the threshold amount for applying Additional Medicare Tax  
on the self-employment income is reduced (but not below  
zero) by the total amount of Medicare wages received.  
There is no equivalent rule for RRTA compensation. See  
Examples, later.  
There are no special rules for Additional Medicare Tax  
for nonresident aliens and U.S. citizens living abroad.  
Wages, RRTA compensation, and self-employment  
income that are subject to Medicare tax will also be  
subject to Additional Medicare Tax if in excess of the  
applicable threshold.  
-2-  
Instructions for Form 8959 (2023)  
 
Example 7. Ishmael and Judy are married and file  
jointly. Ishmael has $160,000 in self-employment income  
and Judy has $140,000 in compensation subject to RRTA  
taxes. Judy's compensation didn't exceed $200,000.  
Therefore, Judy's employer didn't withhold Additional  
Medicare Tax. The $140,000 of RRTA compensation  
doesn't reduce the threshold at which Additional Medicare  
Tax applies to self-employment income. Ishmael and Judy  
aren't liable for Additional Medicare Tax because  
Ishmael's self-employment income isn't in excess of the  
$250,000 threshold and Judy’s RRTA compensation isn't  
in excess of the $250,000 threshold.  
Additional Medicare Tax and wait to pay the tax with your  
tax return. See Form 2210 (or Form 2210-F for farmers  
and fishermen) and its separate instructions to determine  
if the penalty applies to you.  
Specific Instructions  
Name(s). Print or type your name (and your spouse's  
name if filing a joint return) exactly as it is entered on your  
return.  
Social security number. The social security number on  
this form should match the social security number on your  
tax return. If you are married and filing a joint return, enter  
the first social security number that appears on your  
return.  
Income Tax Withholding and  
Estimated Tax Payments for 2024  
Depending upon your filing status, wages, RRTA  
compensation, and self-employment income, you may  
owe more than the amount that was withheld by your  
employer. If you anticipate having a liability for Additional  
Medicare Tax for 2024, you may request that your  
employer withhold an additional amount of income tax.  
You make the request by filing a new Form W-4,  
Employee's Withholding Certificate, with your employer.  
The additional income tax withholding will be applied  
against the taxes shown on your tax return, including any  
Additional Medicare Tax liability. You can't request  
additional withholding specifically for Additional Medicare  
Tax. For more information on tax withholding, see Pub.  
505.  
Part I—Additional Medicare Tax on  
Medicare Wages  
If you (and your spouse if filing a joint return) didn't have  
Medicare wages, skip Part I and go to Part II.  
Line 1  
Enter your Medicare wages and tips from box 5 of your  
Form W-2. If you have more than one Form W-2, enter the  
total of the amounts from box 5 of all Forms W-2. If you are  
filing a joint return, also include your spouse’s wages and  
tips.  
Line 2  
To the extent Additional Medicare Tax isn't withheld by  
your employer, you must pay the tax. If you anticipate that  
you will owe Additional Medicare Tax for 2024 but won't  
satisfy the liability through withholding, you may need to  
make estimated tax payments. You should consider your  
estimated total tax liability in light of your wages,  
Enter unreported tips from line 6 of Form 4137, Social  
Security and Medicare Tax on Unreported Tip Income. If  
you are filing a joint return, also include the amount from  
line 6 of your spouse's Form 4137.  
Penalty for not reporting tips. If you didn't report tips to  
your employer as required, you may be charged a penalty  
equal to 50% of the social security, Medicare, and  
Additional Medicare taxes due on those tips. You can  
avoid this penalty if you can show that your failure to report  
tips to your employer was due to reasonable cause and  
not due to willful neglect. To do so, you can attach a  
statement to your return explaining why you didn't report  
them or submit a statement in response to a notice  
regarding a proposed penalty assessment. For more  
information about tip reporting, see Pub. 531.  
compensation, and self-employment income and the  
threshold amount for your filing status when determining  
whether estimated tax payments are necessary. Any  
estimated tax payments you make will apply to any and all  
taxes on your tax return, including any Additional  
Medicare Tax. You can't designate any estimated tax  
payments specifically for Additional Medicare Tax.  
If you intend to file a joint return for 2024 and you  
anticipate that the combined wages and self-employment  
income of you and your spouse are going to be more than  
$250,000, you may want to request additional withholding  
on Form W-4 and/or make estimated payments. If you are  
in a community property state and plan to file as married  
filing separately, see Pub. 555 for more information on the  
treatment of withheld income taxes.  
Line 3  
Enter wages from line 6 of Form 8919, Uncollected Social  
Security and Medicare Tax on Wages. If you are filing a  
joint return, also include the amount from line 6 of your  
spouse's Form 8919.  
In general, you don't have to make estimated tax  
payments if you expect that your 2024 return will show a  
tax refund or a tax balance due of less than $1,000. If you  
expect to owe $1,000 or more in tax for 2024 after  
subtracting your withholding and refundable credits, see  
Form 1040-ES (or Form 1040-ES (NR) if a nonresident  
alien) and Pub. 505 for a worksheet you can use to see if  
you have to make estimated tax payments. For more  
details, see Pub. 505.  
Line 7  
Multiply line 6 by 0.9% (0.009). This is your Additional  
Medicare Tax on your wages. Enter the result on this line  
and go to Part II.  
Part II—Additional Medicare Tax on  
Self-Employment Income  
If you (and your spouse if filing a joint return) didn't have  
self-employment income, skip Part II and go to Part III.  
Estimated tax penalty. You may be subject to a penalty  
for failure to make estimated tax payments if you owe  
Instructions for Form 8959 (2023)  
-3-  
Line 5 of Part I of Form 1040-SS.  
Line 8  
Enter your self-employment income from Schedule SE,  
Part I, line 6. Combine amounts from this line if you have  
multiple Schedules SE.  
Part V—Withholding Reconciliation  
Use Part V to figure the amount of Additional Medicare  
Tax on wages and RRTA compensation withheld by your  
employer.  
Line 13  
Multiply line 12 by 0.9% (0.009). This is your Additional  
Medicare Tax on self-employment income. Enter the result  
on this line and go to Part III.  
If you (and your spouse if filing a joint return) didn't have  
Medicare wages or RRTA compensation, leave Part V  
blank.  
Example. Kathleen and Liam are married and file a  
joint return. Kathleen has $130,000 in wages (included on  
line 4 of Form 8959). Liam has $140,000 in  
Line 19  
Enter the amount of Medicare tax withheld, if any, reported  
on Form W-2, box 6. If you have more than one Form W-2,  
add the amounts in box 6 of all your Forms W-2 and enter  
the total here. If you are filing a joint return, include your  
spouse’s Medicare tax withheld.  
self-employment income (included on line 8 of Form  
8959). The $130,000 of Kathleen’s wages reduces Liam’s  
self-employment income threshold to $120,000 ($250,000  
threshold minus the $130,000 of wages, as figured on  
lines 9 through 11 of Form 8959). Kathleen and Liam are  
liable for Additional Medicare Tax on $20,000 of Liam’s  
self-employment income ($140,000 in self-employment  
income minus the reduced threshold amount of $120,000,  
as figured on line 12 of Form 8959). Kathleen and Liam  
owe Additional Medicare Tax of $180.00 ($20,000 x 0.9%  
(0.009), as figured on line 13 of Form 8959). Kathleen and  
Liam must file Form 8959.  
Also include any uncollected Medicare tax on tips from  
Form W-2, box 12, code B, and any uncollected Medicare  
tax on the taxable cost of group-term life insurance over  
$50,000 (for former employees) from Form W-2, box 12,  
code N. If you have more than one Form W-2, add the  
amounts in box 12, codes B and N, of all your Forms W-2  
and enter the total here. If you are filing a joint return, also  
include these amounts, if any, from your spouse's Form(s)  
W-2. However, don't include any amounts reported on  
Form W-2, box 12, codes B and N, for uncollected RRTA  
Medicare tax.  
Part III—Additional Medicare Tax on  
Railroad Retirement Tax Act (RRTA)  
Compensation  
Note. Both Medicare tax and Additional Medicare Tax  
If you (and your spouse if filing a joint return) didn't have  
RRTA compensation, skip Part III and go to Part IV.  
withholding are reported together on Form W-2, box 6.  
Line 23  
Line 14  
Enter the amount of Additional Medicare Tax withheld, if  
any, reported on Form W-2, box 14. If you have more than  
one Form W-2, add the amounts in box 14 of all your  
Forms W-2 and enter the total here. If you are filing a joint  
return, include your spouse’s Additional Medicare Tax  
withheld. An employee representative subject to RRTA  
taxes should include the total Additional Medicare Tax  
paid as reported on line 3 of Form CT-2 (include the total  
Additional Medicare Tax paid from line 3 of all Forms CT-2  
filed for 2023).  
Enter the total of your RRTA compensation and tips. The  
amount of RRTA compensation for a railroad employee is  
reported on Form W-2, box 14. If you have more than one  
Form W-2, enter the total of the RRTA compensation  
amounts from box 14 of all Forms W-2. If you are filing a  
joint return, also include your spouse’s RRTA  
compensation. An employee representative subject to  
RRTA taxes should include the total compensation subject  
to Tier 1 Medicare tax as reported on line 2 of Form CT-2  
(include the total of the compensation amounts from line 2  
of all Forms CT-2 filed for 2023).  
Line 24  
Include the amount from line 24 on the following line of  
your tax return.  
Line 17  
Multiply line 16 by 0.9% (0.009). This is your Additional  
Medicare Tax on RRTA compensation. Enter the result on  
this line and go to Part IV.  
If you file Form 1040, 1040-SR, or 1040-NR, include  
this amount on line 25c combined with your federal  
income tax withholding.  
If you file Form 1040-SS, include this amount on line 12  
Part IV—Total Additional Medicare Tax  
of Part I.  
Line 18  
Attach your completed Form 8959 to Form 1040,  
1040-SR, 1040-NR, or 1040-SS.  
Include the amount from line 18 on the following line of  
your tax return.  
Line 11 of Schedule 2 (Form 1040).  
-4-  
Instructions for Form 8959 (2023)