Form 8959

jenfin · Post by **jenfin** » Wed Sep 02, 2015 1:13 pm

Instructions for 8959 indicate US citizens living abroad (Canada) are required to pay the additional medicare tax on medicare wages and self employment income. Am I correct in thinking that a USC who is resident in Canada and working for a Canadian employer and whose wages are not subject to medicare tax would therefore not have medicare wages and thus have to file 8959. Thank you

jenfin · Post by **jenfin** » Wed Sep 02, 2015 1:14 pm

oops I meant NOT have to file 8959.

nelsona · Post by **nelsona** » Wed Sep 02, 2015 2:03 pm

There is a simple criteria for whether or not a US taxpayer living abroad needs to file 8959:
If you normally pay FICA and/or SE tax and meet the income threshold, you are subject to 8959.

If not, you are not.

It doesn't matter if you are on medicare, if you work at a job that has insuance, if you live in country that has universal coverage, etc.

So, Cdn residents, because they are covered by the CPP system, are not required to file 8959.