Section 3. Individual Income Tax Returns›3.22.3 Individual Income Tax Returns

Section 71 - Form 8959

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Refer to IRM 3.12.2, Individual Master File Error Resolution General Instructions, Section 71, for screen displays, invalid conditions and correction procedures for Form 8959, Additional Medicare Tax. This section is valid for Form 1040, Form 1040-NR, and Form 1040-SS.

Error Record Format - Section 71¶

Section 71 consists of the following fields:

Form 1040-NR

Form-SS

Field Title

7101

Medicare Wages

7102

Unreported Tips Form 4137

7103

Wages Form 8919

7107

Additional Medicare Tax on Wages

7108

Self-Employment Income

7113

Additional Medicare Tax on SE Income

7114

Railroad Retirement Compensation

7117

Tier I Additional Medicare Tax

7118

Form 8959 Additional Medicare Tax Taxpayer Amount

7118V

Additional Medicare Tax Verified

7119

Medicare tax Withheld

7123

Tier 1 Additional Medicare Tax Box 14 Form W-2

7124

Total Additional Medicare Tax Withholding

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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