A main taxpayer has earnings over the $200k medicare W/H threshold and has add'l medicare W/H properly withheld from their paycheck and included in their W-2. Spouse has self employment earnings and properly completes Sch C and has self employment social security (12.4%) and medicare taxes (2.9%) calculated on Sch SE-S and included on Schedule 2. On Sch 8959 Part I, the main taxpayer actual additional medicare tax is properly calculated based on the $250K medicare threshold. On Sch 8959 Part II, the spouses self employment income from Sch SE-S is also subjected to the additional Medicare Tax (.9%).
Why would her self employment earnings be subjected to additional Medicare Tax?
Any input is appreciated.
