I'm using software to file my taxes. In 2019 my wages were over $200,000, so the software filed Form 8959 for me. What I don't understand is why the amount on line 24 from Form 8959 is added to the tax section of my 1040, meaning that it's added to the tax I'm responsible for paying. On Form 8959, line 19, the amount that was entered here is $5165. This is what I paid toward Medicare tax. Next the value on line 21 was calculated by multiplying my wages by .0145. It's less than $5165. On line 22, they subtracted line 21 from 19, resulting in $868. But since I paid more than what was calculated, I'm not sure why the difference is added to my total owed tax amount on my 1040. It seems to my that my employer took out the right amount. Can someone please explain? Thanks.
