Tax Facts

8660 / Can a taxpayer request additional withholding specifically earmarked to pay anticipated additional Medicare tax?

No, a taxpayer cannot make such a request. However, the taxpayer may modify Form W-4 to request that his or her employer withhold additional income tax. Even though the additional amount withheld is technically regular income tax (not additional Medicare tax), it is nonetheless credited as a payment to be applied to all Form 1040 tax liability owing including the additional Medicare tax.1





1.  IRS Q&A on the Additional Medicare Tax, available at: http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Questions-and-Answers-for-the-Additional-Medicare-Tax (last accessed September 23, 2024).

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