Additional Medicare tax

Single

$200,000

Married filing jointly

$250,000

Married filing separate

$125,000

Head of household

$200,000

Qualifying widow(er)

with dependent child

$200,000


The Additional Medicare tax rate is 0.9% in addition to the 1.45% Medicare tax that all wage earners pay. Employers are required to withholding Additional Medicare Tax in the pay period in which it pays wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. The 0.9% tax applies only to employees, not to employers.


An Additional Medicare tax also applies to self-employment income for the tax year in excess of thresholds noted above. This 0.9% tax is added to the regular 2.9% Medicare tax on all self-employment income. The $250,000, $125,000, and $200,000 thresholds will be reduced by the taxpayer's wage income.


The net investment income tax on an individual’s net investment income is not applicable to wages or self-employment income. Thus, an individual will not owe net investment income tax on these categories of income, regardless of the taxpayer’s filing status.


More on the Net Investment Income Tax.

ADDITIONAL MEDICARE TAX


From January 1, 2013, Additional Medicare tax applies to an individual’s Medicare wages, compensation, and self-employment income that exceed a threshold amount based on the taxpayer’s filing status.


Thresholds:

Mailing address:

P.O. Box 3959

1001 AT Amsterdam

The Netherlands


Visiting address:

Keizersgracht 241

2nd floor

Amsterdam

The Netherlands


Office Location Eindhoven

Building Fellenoord 100 – 180

Regus 4th Floor

Eindhoven





Phone:

General:      +31 85 8000 095

Amsterdam: +31 20 8208 756

Eindhoven +31 40 266 8668

US Tax:       +31 85 8000 092

Dutch Tax:  +31 85 8000 093



Fax:

+31 85 8000 090


e-mail

info@onestoptaxprep.nl

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