JamesG1
Expert Alumni

Retirement tax questions

If form 8959 is deleted and comes back, then there is some data entered that is re-generating the 8959.

 

These are the requirements for filing IRS form 8959:

 

Who Must File

 

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.

Your Medicare wages include your wages and tips from Form W-2, box 5; your tips from Form 4137, line 6; and your wages from Form 8919, line 6.

 

Your self-employment income includes amounts from Schedule SE, Part I, line 6. But negative amounts shouldn't be considered for purposes of Form 8959.

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