Individuals will calculate Medicare's additional tax liability on their individual income tax returns (Form 1040 or 1040-SR), using Form 8959, additional. Individuals will calculate Medicare's additional tax liability on their individual income tax returns (Form 1040 or 1040-SR), using Form 8959, Additional Medicare Tax. Individuals will also report additional Medicare taxes withheld by their employers on their individual income tax returns. Any additional Medicare tax withheld by an employer will apply to all taxes listed on a person's income tax return, including any additional Medicare tax liability.
If your employer withheld 0.9% of the additional Medicare tax from your salary or compensation and you won't meet the threshold based on your tax filing status, you may be reimbursed for the amount that was withheld from your salary or compensation. Therefore, you must file Form 8959, Additional Medicare Tax, to document the withholding and receive a refund of any taxes that were withheld above the total tax due on your individual income tax return. The obligation to withhold additional Medicare tax from respect to the salaries paid by the common payer is calculated as if there were only one employer, just as the Social Security wage base applies. See section 7 of Publication 15-A for more information on common payers.
If you work as an employee in the United States, you must pay Social Security and Medicare taxes in most cases. Your payments for these taxes contribute to your coverage in the U.S. UU. Your employer deducts these taxes from every wage payment.
Your employer must deduct these taxes even if you don't expect to be eligible for Social Security or Medicare benefits.