{
 "protocol": "verified-facts/0.2",
 "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",
 "status": "fresh",
 "ageDays": 10,
 "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/f/us/medicare/additional-withholding-threshold",
  "text": "databutler.dev, verified 2026-10-03 against https://www.irs.gov/taxtopics/tc751"
 }
}