For purposes of the new additional 0.9% Medicare surtax on earned income,a single taxpayer earning more than $200,000 is defined as a "high-income" taxpayer.

Name: For purposes of the new additional 0.9% Medicare surtax on earned income,a single taxpayer earning more than $200,000 is defined as a "high-income" taxpayer.
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A single taxpayer earning more than $200,000 is indeed defined as a "high-income" taxpayer for the purposes of the new additional 0.9% Medicare surtax on earned income.

For Purposes of the New Additional 0