IRS Form 8959 calculates the 0.9% Additional Medicare Tax owed on income above your filing-status threshold.
Now you can take advantage of our editable Form 8959, complete it in your browser with no printing needed, and then save the modified copy instantly!
Form 8959 is used to calculate the 0.9% Additional Medicare Tax on Medicare wages, self-employment income, and railroad retirement compensation above your threshold. Your Form 8959 additional Medicare tax total carries to Schedule 2 of Form 1040.
Taxpayers should use Form 8959 if their Medicare wages and tips plus self-employment income, or their separately calculated RRTA compensation, exceed $250,000 for married filing jointly, $125,000 for married filing separately, or $200,000 for other filing statuses.
Filing is also required if Medicare wages and tips in box 5 or RRTA compensation in box 14 of any single W-2 exceed $200,000, even if no Additional Medicare Tax is ultimately owed.
Form 8959 is due with your income tax return, generally April 15. An extension on Form 4868 pushes the filing deadline to October 15, but any Additional Medicare Tax owed is still due in April.
If Form 8959 is not submitted, your Additional Medicare Tax remains unpaid, resulting in interest and possible failure-to-pay penalties. A failure-to-file penalty generally applies if the tax return itself is late, rather than automatically because this form is missing.
Potential Form 8959 penalties also include an estimated tax underpayment penalty if withholding and estimated payments were insufficient. Separately, failing to report tips to your employer as required may trigger a penalty equal to 50% of the Social Security, Medicare, and Additional Medicare taxes due on those tips, unless reasonable cause applies.
You file Form 8959 by attaching it to your Form 1040, 1040-SR, 1040-NR, or 1040-SS and file it with your return. You can e-file through tax software or mail the full package to the IRS address listed in your return instructions for your state.
1
2
3You can get a blank Form 8959 by opening it directly in our online editor, where the fields are ready to type into. If you prefer a copy to keep, you can save it to your device, print it out, and complete it by hand.
Yes, you can submit Form 8959 electronically, but only as part of your e-filed Form 1040, 1040-SR, 1040-NR, or 1040-SS. The form can't be filed alone because it must be attached to your return. Tax software or an authorized e-file provider can transmit it with your return.
If your Form 8959 is missing information, the IRS may delay processing your return or send a notice requesting the missing details. Incomplete entries can also lead to an incorrect Additional Medicare Tax calculation. Review every line, especially W-2 boxes 5, 6, and 14, before you file.
Yes, you can fill out Form 8959 online using our browser-based editor. Type directly into each field, review your entries, and download the completed form when you're done. There's no software to install, and you can edit the form again anytime before you file.
Yes, Form 8959 is free to access and modify according to your wishes, but it requires you to have a subscription plan if you want to save the completed file to your phone or computer.
Yes, you can correct mistakes on Form 8959 by attaching a corrected form to your original return or to an amended return. If you're correcting Medicare wages or RRTA compensation, also attach Form W-2 or Form W-2c showing the corrected amounts.
Form 8959 has no separate processing timeline; the IRS processes it with the tax return it accompanies. Refunds for electronically filed returns are generally issued sooner than those for paper returns, though some returns require additional review.