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 |