The National Directory of Certified Public Accountants

Ask A CPA - Medicare Tax Additional - Starting in 2013

1. Are nonresident aliens and U.S. citizens living abroad subject to Additional Medicare Tax?

2. Are tips subject to Additional Medicare Tax?

3. Is an employer liable for Additional Medicare Tax even if it does not withhold it from an employee’s wages?

4. Is there an “employer match” for Additional Medicare Tax (as there is with the regular Medicare tax)?

5. What individuals are subject to the Net Investment Income Tax?

6. What is the rate of Additional Medicare Tax?

7. What Railroad Retirement Tax Act (RRTA) compensation is subject to Additional Medicare Tax?

8. What wages are subject to Additional Medicare Tax?

9. When does Additional Medicare Tax start?

10. When must an employer withhold Additional Medicare Tax?

11. Will Additional Medicare Tax be withheld from an individual's wages?

12. Will an individual owe Additional Medicare Tax on all wages, compensation, and/or self-employment income or just the wages, compensation, and/or self-employment income in excess of the threshold for the individual’s filing status?

13. Will individuals calculate Additional Medicare Tax liability on their income tax returns?

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