You should also mention that if someone is filing jointly AND any single W2 Box 5 is greater than $200,000 it also triggers the requirement of Form 8959. This can be found on the IRS website: 2021 IRS Form 8959
Here is the important part:
You must file Form 8959 if one or more of the following applies to you.
- Your Medicare wages and tips on any single Form W-2 (box 5) are greater than $200,000.
- Your RRTA compensation on any single Form W-2 (box 14) is greater than $200,000.
- Your total Medicare wages and tips plus your self-employment income, if any (including the Medicare wages and tips and self-employment income of your spouse, if married filing jointly), are greater than the threshold amount for your filing status in the chart on this page.
- Your total RRTA compensation and tips (Form W-2, box 14) (including the RRTA compensation and tips of your spouse, if married filing jointly) is greater than the threshold amount for your filing status in the chart on this page.
