Implementing the Affordable Care Act: Countdown to 2014 - Tax Increases Under the Affordable Care Act.


Under the Affordable Care Act, a number of significant tax increases go into effect in 2013 and other tax provisions will be implemented during the next several years. Provisions starting in 2013 include:

Additional Medicare Tax. An additional 0.9 percent hospital insurance (HI) tax applies to wages received with respect to employment in excess of: $250,000 for joint returns; $125,000 for married taxpayers filing a separate return; and $200,000 in all other cases. The additional 0.9 percent HI tax also applies to self-employment income for the tax year in excess of the above figures. The increased tax is imposed only on the worker; the employer does not pay the additional 0.9 percent, but may have to withhold it.

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