Any combination of FICA, SEI and MQGE earnings is applicable to HI taxes. Because
railroad earnings are FICA earnings, they will be included with the FICA earnings
in the “Your Taxed Medicare Earnings column” (See RM 01310.025B.) .The Statement 2000 system computes the HI tax on earnings up to the maximum taxable amount posted to the MEF for each given year. The final computed tax amount is rounded down to the nearest dollar.
The HI tax is not applicable in years prior to 1966. Any taxes for railroad earnings
will be computed and displayed beginning with 1973.
Only FICA- and SECA-covered earnings are applicable in 1966 through 1982.
We display the estimated HI taxes paid as an aggregate amount. The system also calculates
and displays a corresponding aggregate total of the estimated taxes paid by the SSN