Wages, self employment income, and compensation in excess of certain threshold amounts will be subject to an additional 0.9% Medicare tax in 2012 and on. Note that tips and fringe benefits (wages not paid in cash) are also subject to the additional Medicare tax.
| Filing Status | Threshold amount |
| Married Filing Jointly | $250,000.00 |
| Married Filing Separately | $125,000.00 |
| Single | $200,000.00 |
| Head of Household (with qualifying person) | $200,000.00 |
| Qualifying Widow(er) with dependent child | $200,000.00 |
