This version of the form is not currently in use and is provided for reference only. Download this version of IRS Form 8959 for the current year.
This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury. Check the official IRS-issued instructions before completing and submitting the form.
Q: What is IRS Form 8959?
A: IRS Form 8959 is used to calculate and report the Additional Medicare Tax.
Q: What is the Additional Medicare Tax?
A: The Additional Medicare Tax is a tax imposed on earned income that is subject to Medicare tax.
Q: Who is required to pay the Additional Medicare Tax?
A: Individuals with earned income over a certain threshold are required to pay the Additional Medicare Tax.
Q: How is the Additional Medicare Tax calculated?
A: The Additional Medicare Tax is calculated at a rate of 0.9% on earned income over the threshold amounts.
Q: Do employers withhold the Additional Medicare Tax from employee wages?
A: Employers are required to withhold the Additional Medicare Tax from employee wages if their earnings exceed a certain threshold.
Q: What should I do if I have overpaid the Additional Medicare Tax?
A: If you have overpaid the Additional Medicare Tax, you can claim a credit for the overpayment on your tax return.
Form Details:
Download a fillable version of IRS Form 8959 through the link below or browse more documents in our library of IRS Forms.