This Form 8959 2026 guide explains the IRS Additional Medicare Tax. Form 8959 calculates Additional Medicare Tax using the applicable wage, compensation, self-employment and filing-status rules. Employer withholding is part of the payment reconciliation, but it does not by itself determine the final liability for a taxpayer with multiple income sources.
Reviewed October 31, 2026. This is an independent guide. The version and availability information below identifies the IRS documents used for this page.
What Form 8959 2026 does and who prepares it
An individual with the covered compensation or self-employment amounts uses the form when Additional Medicare Tax applies.
For the connected reporting route, see Form W-2. Keep the role of that document separate from the task explained on this page.
| Official form | Form 8959 |
|---|---|
| IRS title | Additional Medicare Tax |
| Guide period | 2026 |
| Target version | 2026 |
| Availability | Draft — not for filing |
| Last checked | October 31, 2026 |
Get the Form 8959 2026 PDF and check its status
Use the IRS source to confirm the document before completing a real filing. The download link is a reference to the official file; it is not a statement that every copy inside the PDF may be printed and submitted. Follow any instructions about electronic filing, scannable copies, recipient copies or attachments.
Which version of Form 8959 2026 should you use?
The 2026 in the title identifies the tax year or calendar-year information addressed by this guide. For a 2026 income reporting document, the preparation or filing activity may occur in 2027. Do not change the income year simply because the calendar has changed. The exact filing or furnishing date comes from the instructions for this form and the filer circumstances. The linked target PDF is a draft. It may be used to understand the proposed layout, but it is not a form to file. Amounts or instructions still subject to completion must be checked again when the final version is released.
Records to gather for Form 8959 2026
- Wage statements.
- Self-employment calculation.
- Railroad compensation information when relevant.
- Filing-status details.
- Additional withholding information.
Keep a working reconciliation with these records. It should show the source of each reported item, any correction made before filing and the reason a different amount appears on a connected form. This is especially useful when a statement is corrected or a prior-year balance continues into the current calculation.
How to work through Form 8959 2026
- Confirm applicability. Start with the purpose, filer category and version of the form. Complete any eligibility or applicability question before spending time on the numerical calculation.
- Prepare the source workpapers. Gather the records listed below and reconcile their totals. Keep prior-year balances, current-year transactions and estimated payments separate where they serve different purposes.
- Complete dependent calculations first. When a line refers to another form, schedule or worksheet, finish that supporting calculation first. Preserve any classification, limitation and carryforward information.
- Follow the line sequence. Use the actual line labels and arithmetic in the applicable form. A line number from an older version may refer to something different after a revision.
- Reconcile the filing package. Check names, identifying numbers, tax periods, totals and required attachments. Then use the filing method, signature process and deadline that apply to this filer and form.
Form-specific IRS instructions and reporting details
The following points retain the operative wording of the IRS documents linked above. Read each point with its stated conditions and the applicable form version. References to another form or section describe a connected requirement; they do not mean that every reader must file every referenced document.
Forms W-2 of U.S. territories. References to Form W-2 on Form 8959 and in these instructions also apply to Forms W-2AS, W-2CM, W-2GU, W-2VI, and 499R-2/ W-2PR. However, for Form 499R-2/W-2PR, Medicare wages and tips are reported in box 22 and Medicare tax withheld is reported in box 23.
Use Form 8959 to figure the amount of Additional Medicare Tax you owe and the amount of Additional Medicare Tax withheld by your employer, if any. You will carry the amounts to one of the following returns. • Form 1040. • Form 1040-SR. • Form 1040-NR. • Form 1040-SS.
You must file Form 8959 if one or more of the following applies to you. • Your Medicare wages and tips on any single Form W-2 (box 5) are greater than $200,000. • Your RRTA compensation on any single Form W-2 (box 14a) is greater than $200,000.
Changes to Form 8959 for 2026. Form 8959 has been revised to report Additional Medicare Tax on Medicare wages and Railroad Retirement Tax Act (RRTA) compensation separately from Additional Medicare Tax on self-employment income. In prior years, these amounts were combined on one line of Form 8959. For 2026, report the Additional Medicare Tax on Medicare wages and RRTA compensation from Form 8959, line 12, on Schedule 2 (Form 1040), line 17b, or Form 1040-SS, Part I, line 5b.
Report the Additional Medicare Tax on self-employment income from Form 8959, line 18, on Schedule 2 (Form 1040), line 11, or Form 1040-SS, Part I, line 5a.
Additional reporting conditions
Additional Medicare Tax. A 0.9% Additional Medicare Tax applies to your Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income above a threshold amount. The threshold amounts are listed in the Threshold Amounts for Additional Medicare Tax chart. Medicare wages and self-employment income are combined to determine if your income exceeds the threshold. A self-employment loss shouldn’t be considered for purposes of this tax. RRTA compensation should be separately compared to the threshold.
Your employer is responsible for withholding the 0.9% Additional Medicare Tax on your Medicare wages or RRTA compensation paid in excess of $200,000 in a calendar year. Your employer is required to begin withholding Additional Medicare Tax in the pay period in which your wages or compensation for the year exceed $200,000 and continue to withhold it in each pay period for the remainder of the calendar year.
Calculations and supporting information
• Your total Medicare wages and tips plus your self-employment income, if any, and your spouse’s Medicare wages and tips and self-employment income, if married filing jointly, are greater than the threshold amount for your filing status in the Threshold Amounts for Additional Medicare Tax chart. • Your total RRTA compensation and tips (Form W-2, box 14a) and your spouse’s RRTA compensation and tips, if married filing jointly, are greater than the threshold amount for your filing status in the Threshold Amounts for Additional Medicare Tax chart.
Your Medicare wages include your wages and tips from Form W-2, box 5; your tips from Form 4137, line 6; and your wages from Form 8919, line 6. Your self-employment income includes amounts from Schedule SE (Form 1040), Part I, line 6. But negative amounts shouldn’t be considered for purposes of Form 8959. If your Medicare wages, RRTA compensation, or self-employment income is adjusted, you may need to correct your liability, if any, for Additional Medicare Tax.
When correcting Additional Medicare Tax liability, attach a corrected Form 8959 to your original return or amended return, as applicable. If you are correcting Medicare wages or RRTA compensation, also attach Form W-2 or Form W-2c, Corrected Wage and Tax Statement.
There are no special rules for Additional Medicare Tax for nonresident aliens and U.S. citizens living abroad. Wages, RRTA compensation, and self-employment income that are subject to Medicare tax will also be subject to Additional Medicare Tax if in excess of the applicable threshold.
Exceptions and related reporting
The following examples will assist you in understanding and figuring your Additional Medicare Tax. Example 1. Ann, a single filer, has $130,000 in self-employment income and $0 in wages. Ann isn’t liable for Additional Medicare Tax and doesn’t need to file Form 8959 because her self-employment income is less than the $200,000 threshold for single filers.
Specific Instructions Name(s). Enter your name (and your spouse’s name if filing a joint return) exactly as it is entered on your return. Social security number. The social security number on this form should match the social security number on your tax return. If you are married and filing a joint return, enter the first social security number that appears on your return.
Enter the total of your RRTA compensation and tips. The amount of RRTA compensation for a railroad employee is reported on Form W-2, box 14a. If you have more than one Form W-2, enter the total of the RRTA compensation amounts from box 14a of all Forms W-2. If you are filing a joint return, also include your spouse’s RRTA compensation.
An employee representative subject to RRTA taxes should include the total compensation subject to Tier 1 Medicare tax as reported on line 2 of Form CT-2 (include the total of the compensation amounts from line 2 of all Forms CT-2 filed for 2026). Multiply line 10 by 0.9% (0.009). This is your Additional Medicare Tax on RRTA compensation. Enter the result on this line and go to Part III.
Further form details
Use Part V to figure the amount of Additional Medicare Tax on wages and RRTA compensation withheld by your employer. If you (and your spouse if filing a joint return) didn’t have Medicare wages or RRTA compensation, leave Part V blank.
Enter the amount of Additional Medicare Tax withheld, if any, reported on Form W-2, box 14a. If you have more than one Form W-2, add the amounts in box 14a of all your Forms W-2 and enter the total here. If you are filing a joint return, include your spouse’s Additional Medicare Tax withheld. An employee representative subject to RRTA taxes should include the total Additional Medicare Tax paid as reported on line 3 of Form CT-2 (include the total Additional Medicare Tax paid from line 3 of all Forms CT-2 filed for 2026).
Include the amount from line 24 on the following line of your tax return. • If you file Form 1040, 1040-SR, or 1040-NR, include this amount on line 25c combined with your federal income tax withholding. • If you file Form 1040-SS, enter this amount on line 11a of Part I. Attach your completed Form 8959 to Form 1040, 1040-SR, 1040-NR, or 1040-SS.
Reading the lines and boxes
These selected labels come from the linked target PDF. They are a reading aid, not a replacement for the full line instructions or a completed calculation. Match the label and document version before transferring any amount.
| Line or box | Label in the source form | What to check |
|---|---|---|
| 1 | Medicare wages and tips from Form W-2, box 5. If you have more than one | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 2 | Unreported tips from Form 4137, line 6 | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 3 | Wages from Form 8919, line 6 | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 4 | Add lines 1 through 3 | Follow the stated arithmetic and line references in sequence. Complete the referenced inputs first and retain the worksheet supporting the result. |
| 5 | Enter the following amount for your filing status: | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
Further selected fields
| Line or box | Label in the source form | What to check |
|---|---|---|
| 6 | Subtract line 5 from line 4. If zero or less, enter -0- | Follow the stated arithmetic and line references in sequence. Complete the referenced inputs first and retain the worksheet supporting the result. |
| 7 | Additional Medicare Tax on Medicare wages. Multiply line 6 by 0.9% (0.009). Enter here and go to | Follow the stated arithmetic and line references in sequence. Complete the referenced inputs first and retain the worksheet supporting the result. |
| 8 | RRTA compensation and tips from Form(s) W-2, box 14a (see instructions) . | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 9 | Enter the following amount for your filing status: | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 10 | Subtract line 9 from line 8. If zero or less, enter -0- | Follow the stated arithmetic and line references in sequence. Complete the referenced inputs first and retain the worksheet supporting the result. |
A practical example
A taxpayer receives wages from two employers and also has a self-employment result. The taxpayer combines the relevant information using the form rules and checks the payment credit rather than assuming each employer has already settled the full individual liability.
This example illustrates the order of the review. It does not assume an unverified deduction, exemption, treaty rate or final tax amount. The applicable form instructions and the actual records determine the result.
Common mistakes to avoid with Form 8959 2026
- Do not confuse this tax with net investment income tax.
- Multiple employers or a spouse income can affect the final calculation.
- Reconcile withholding separately from the amount of tax computed.
Questions about Form 8959 2026
Does receiving or downloading this form mean I must file it?
An individual with the covered compensation or self-employment amounts uses the form when Additional Medicare Tax applies. The form purpose and the applicable filing or furnishing conditions determine the action. Downloading a blank PDF does not itself create a filing obligation or establish eligibility for a tax benefit.
Can I file the draft PDF?
No. The linked target is marked as a draft. Use it to understand the proposed layout and prepare records, but wait for the applicable final filing version. Check the IRS source again before using any year-specific amount, worksheet or filing instruction.
What should I do if the underlying information is wrong?
Do not confuse this tax with net investment income tax. Keep the original record and the correction trail. The issuer correction process, an amended return and an updated certificate can be different procedures. Choose the process that matches the document and the actual error.
Which records should I keep with the completed form?
Retain the source documents, applicable worksheets, submitted version and filing or furnishing confirmations. For this form, the working file should include wage statements, self-employment calculation, railroad compensation information when relevant. Keep continuing balances and prior-year support for as long as they remain relevant under the applicable recordkeeping rules.
Related forms and next steps
Use these guides when the connected issue applies to your records. Each page has its own purpose, reporting year and availability status.