In addition to regular income tax rates, some taxpayers may find that one or more surtaxes will apply to their incomes:
A 3.8% net investment income surtax applies if adjusted gross income (with some modifications) exceeds certain thresholds.
|
Net Investment Income Tax Thresholds |
|
| Filing status | Modified Adjusted Gross Income |
| Married Filing Jointly or Qualifying Widow(er) | $250,000 |
| Single or Head of Household | $200,000 |
| Married Filing Separately | $125,000 |
And an additional Medicare surtax of 0.9% on wages or net-self employment income above certain thresholds.
|
Additional Medicare Tax Thresholds |
|
| Filing status | Medicare Wages and/or Self-Employed Income in Excess of |
| Married Filing Jointly | $250,000 |
| Single or Head of Household or Qualifying Widow(er) | $200,000 |
| Married Filing Separately | $125,000 |