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Text of IRS Q&As for the Additional Medicare Tax
Internal Revenue Service [IRS] 
[Official Guidance] June 14, 2014 58 Q&As, updated June 13, 2014. "On Nov. 26, 2013, the IRS issued final regulations implementing the Additional Medicare Tax as added by the [ACA]. The Additional Medicare Tax applies to wages, railroad retirement (RRTA) compensation, and self-employment income over certain thresholds. Employers are responsible for withholding the tax on wages and RRTA compensation in certain circumstances." MORE >> |
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