databutler.dev · /facts — every fact · Verified Facts protocol · /.well-known/facts.json · /changes

Employer withholding threshold for Additional Medicare Tax (per employer, regardless of filing status)

200000 USD/year

2026, from 2013-01-01 · verified 2026-10-03 against the official source · next expected change 2027-01-01

Employers are responsible for withholding the 0.9% Additional Medicare tax on an individual's wages paid in excess of $200,000 in a calendar year, without regard to filing status.
key
us/medicare/additional-withholding-threshold
value
200000 USD/year
period
2026
effective
2013-01-01 to date
source
https://www.irs.gov/taxtopics/tc751
verified
2026-10-03 — fresh (34 days ago; next check by 2026-11-01)
next expected change
2027-01-01 (annual: a fixed day each year)
source checked
2026-11-02 (the newest day the automated check fetched the source page)
scope
No wage base limit. Additional Medicare Tax thresholds are statutory (not indexed) and apply to the sum of wages, RRTA compensation and self-employment income.
hash
sha256:d7bad13c67951377f85407b331f5b21718b59e0cc1cb5b6008883f2e94b90d21
signature
EdDSA, key db-2026-10 — keys

As JSON

curl -s https://databutler.dev/f/us/medicare/additional-withholding-threshold?max_age=30d — schema; verify with npx verified-facts verify https://databutler.dev/f/us/medicare/additional-withholding-threshold

{
  "protocol": "verified-facts/0.3",
  "key": "us/medicare/additional-withholding-threshold",
  "label": "Employer withholding threshold for Additional Medicare Tax (per employer, regardless of filing status)",
  "value": 200000,
  "unit": "USD/year",
  "period": "2026",
  "effectiveFrom": "2013-01-01",
  "effectiveTo": null,
  "source": "https://www.irs.gov/taxtopics/tc751",
  "quote": "Employers are responsible for withholding the 0.9% Additional Medicare tax on an individual's wages paid in excess of $200,000 in a calendar year, without regard to filing status.",
  "verifiedDate": "2026-10-03",
  "nextScheduledRefresh": "2026-11-01",
  "changeCadence": "annual",
  "nextExpectedChange": "2027-01-01",
  "sourceCheckedAt": "2026-11-02",
  "status": "fresh",
  "ageDays": 34,
  "maxAgeDays": null,
  "scope": "No wage base limit. Additional Medicare Tax thresholds are statutory (not indexed) and apply to the sum of wages, RRTA compensation and self-employment income.",
  "hash": "sha256:d7bad13c67951377f85407b331f5b21718b59e0cc1cb5b6008883f2e94b90d21",
  "signature": {
    "alg": "EdDSA",
    "kid": "db-2026-10",
    "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..PmaeT8ggN6zPh6BG0nUA3Yv4GYEYn0aSFdq2dv-NOPb-gTG2OQCs-zVZfxKjDUc_M2yMRuXTkao3LJlz9mQeCQ",
    "keys": "https://databutler.dev/.well-known/jwks.json"
  },
  "publisher": {
    "name": "Data Butler",
    "url": "https://databutler.dev/"
  },
  "cite": {
    "url": "https://databutler.dev/facts/us/medicare/additional-withholding-threshold",
    "text": "databutler.dev, verified 2026-10-03 against https://www.irs.gov/taxtopics/tc751"
  }
}