Final regulations - Additional Medicare tax 

November 26: The Treasury Department and IRS this afternoon released for publication in the Federal Register final regulations (T.D. 9645) concerning the “additional hospital insurance tax” on income above threshold amounts—referred to as the “additional Medicare tax” as added to the Code by the Affordable Care Act.

In light of the late release of these regulations, the purpose of this report is simply to provide text of the regulations.


  • These 8-page final regulations [PDF 225 KB] finalize regulations that were proposed in late 2012.
  • Read an initial report on the proposed regulations: TaxNewsFlash-United States
  • These final regulations will be published in the Federal Register on Friday, November 29, 2013.



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