Form 8959, Additional Medicare Tax Instructions
This form contains 26 fields organized into 6 sections. Below is a complete list of every field, its type, and what information is expected.
| Field Name | Type | Description |
|---|---|---|
| Additional Information | ||
| topmostSubform[0].Page1[0].f1_26[0 | Text |
Enter any other relevant information or amounts required for the completion of Form 8959.
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| Income Information | ||
| Form W-2, enter the total of the amounts from box 5 1 | Text |
Enter the total amount from box 5 of all your Form W-2s. This represents your Medicare wages.
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| 2 2 · Unreported tips from Form 4137, line 6 | Text |
Enter the unreported tips from Form 4137, line 6. This includes tips you received but did not report to your employer.
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| 3 3 Wages from Form 8919, line 6 | Text |
Enter the wages from Form 8919, line 6. This includes wages for which you were not subject to social security and Medicare tax.
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| 6 | Text |
Enter the total of lines 1 through 5. This is the sum of your Medicare wages and other relevant income.
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| 8 Self-employment income from Schedule SE (Form 1040), Part I, line 6. If you had a loss, enter -0--8 | Text |
Enter your self-employment income from Schedule SE (Form 1040), Part I, line 6. If you had a loss, enter -0-.
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| Income Reporting | ||
| topmostSubform[0].Page1[0].f1_16[0 | Text |
Enter the total amount of Medicare wages from your W-2 forms.
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| topmostSubform[0].Page1[0].f1_17[0 | Text |
Enter the total amount of self-employment income subject to Medicare tax.
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| 16 | Text |
Enter the total amount of railroad retirement (RRTA) compensation.
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| W-2, enter the total of the amounts from box 6 19 | Text |
Enter the total of the amounts from box 6 of your W-2 forms.
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| 20 | Text |
Enter the total amount of Medicare wages subject to regular Medicare tax.
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| 23 | Text |
Enter any other amounts that need to be reported for the calculation of Additional Medicare Tax.
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| Miscellaneous | ||
| topmostSubform[0].Page1[0].f1_6[0 | Text |
This field appears to be a placeholder or an unused field. Please leave it blank.
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| topmostSubform[0].Page1[0].f1_7[0 | Text |
This field appears to be a placeholder or an unused field. Please leave it blank.
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| topmostSubform[0].Page1[0].f1_11[0 | Text |
This field appears to be a placeholder or an unused field. Please leave it blank.
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| topmostSubform[0].Page1[0].f1_12[0 | Text |
This field appears to be a placeholder or an unused field. Please leave it blank.
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| 12 | Text |
This field appears to be a placeholder or an unused field. Please leave it blank.
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| 13 | Text |
This field appears to be a placeholder or an unused field. Please leave it blank.
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| Personal Information | ||
| Name(s) shown on return | Text |
Enter the name(s) exactly as shown on your federal income tax return (Form 1040, 1040-SR, 1040-NR, or 1040-SS).
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| Your social security number | Text |
Enter your social security number. This should be a 9-digit number formatted as XXX-XX-XXXX.
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| Tax Calculation | ||
| 7 7 Additional Medicare Tax on Medicare wages. Multiply line 6 by 0.9% (0.009). Enter here and go to Part II | Text |
Calculate the Additional Medicare Tax on your Medicare wages by multiplying the amount on line 6 by 0.9% (0.009). Enter the result here and proceed to Part II.
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| 11 Subtract line 10 from line 9. If zero or less, enter -0--11 | Text |
Subtract the amount on line 10 from the amount on line 9. If the result is zero or less, enter -0-.
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| 17 Additional Medicare Tax on railroad retirement (RRTA) compensation. Multiply line 16 by 0.9% (0.009). Enter here and go to Part IV 17 | Text |
Calculate the Additional Medicare Tax on railroad retirement (RRTA) compensation by multiplying the amount on line 16 by 0.9% (0.009). Enter the result here.
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| 18 Add lines 7, 13, and 17. Also include this amount on Schedule 2 (Form 1040), line 11 (Form 1040-SS filers, see instructions), and go to Part V. 18 | Text |
Add the amounts from lines 7, 13, and 17. Enter the total here and also include this amount on Schedule 2 (Form 1040), line 11. For Form 1040-SS filers, see instructions.
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| 21 Multiply line 20 by 1.45% (0.0145). This is your regular Medicare tax withholding on Medicare wages 21 | Text |
Multiply the amount on line 20 by 1.45% (0.0145) to calculate your regular Medicare tax withholding on Medicare wages. Enter the result here.
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| 22 22 22 | Text |
Enter the total amount of Additional Medicare Tax calculated.
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