FICA Tax Rates

Federal Insurance Contributions Act (FICA)
Year
Type
Rate
Limit
Max
1999
OASDI*
6.20%
$ 72,600 
$ 4,501.20 
 
Medicare
1.45%
No Limit
No Max
 
Total
7.65%
 
 
2000
OASDI*
6.20%
$ 76,200 
$4,724.40 
 
Medicare
1.45%
No Limit
No Max
 
Total
7.65%
 
 
2001
OASDI*
6.20%
$ 80,400 
$4,984.80 
 
Medicare
1.45%
No Limit
No Max
 
Total
7.65%
 
 
2002
OASDI*
6.20%
$ 84,900 
$5,263.80 
 
Medicare
1.45%
No Limit
No Max
 
Total
7.65%
 
 
2003 OASDI* 6.20% $87,000 $5,394.00
  Medicare 1.45% No Limit No Max
  Total 7.65%    
*OASDI - Old-Age, Survivors, and Disability Insurance
 

Social Security Benefits may be taxable to you.

Determine if taxable:

Rule of Thumb:  Social Security Benefits are taxable if 1/2 of you benefits plus your other taxable income is more than $32,000 for Married filing jointly or $25,000 for everyone else.

If taxable, how much is taxable?

Generally, up to 50% of your benefits will be taxable.  However, up to 85% of your benefits can be taxable if the total of 1/2 of your benefits and all your income is more than $44,000 for Married filing jointly or $34,000 for everyone else.


Last Updated on 3/07/2003
By John R. Kremer
Email: jrkremer@fuse.net