For 2019, the maximum base amount for computing the Medicare portion of the self-employment tax is $250,000.

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The Medicare portion of the self-employment tax does not have a maximum base amount; it applies to all net earnings regardless of amount. The $250,000 figure refers to the threshold above which married couples filing jointly pay an additional Medicare tax, not the base amount for computing the standard Medicare tax.

For 2019, the Maximum Base Amount for Computing the Medicare