Medicare tax increases for those

who earn over 200,000 a year (this is just less than 1% on the amounts exceeding 200,000 of earnings, and is part of the 2010 health care legislation.   This article talks about the regulations that the IRS is putting into place related to the implementation on earnings after 12/31/12  http://www.journalofaccountancy.com/News/20126942.htm