Page 13 - 2021 Taxes Quick Guide_01
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Self-Employment Tax
$142,800 of self-
0.9% Medicare surtax is employment income
applied to self-employment for OASDI
income in excess of $200,000 (maximum OASDI
15.3% (12.4% OASDI (single), $250,000 (married
tax plus 2.9% filing income jointly) or tax of $17,707.20; no
Medicare Tax). ceiling on Medicare
$125,000 (married filing tax).
separately).
Tax rate Surtax Wage base
