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IRS.gov Website
Instructions for Schedule SE (Form 1040)
taxmap/instr/i1040sse-004.htm#en_us_publink1000308041

Additional Medicare Tax(p4)

rule
A 0.9% Additional Medicare Tax may apply to you if the total amount from line 4 (Short Schedule SE) or line 6 (Long Schedule SE) of all your Schedules SE exceeds one of the following threshold amounts (based on your filing status).
If you have both wages and self-employment income, the threshold amount for applying the Additional Medicare Tax on the self-employment income is reduced (but not below zero) by the amount of wages subject to Additional Medicare Tax.
Use Form 8959, Additional Medicare Tax, to figure this tax. For more information, see the Instructions for Form 8959, or visit IRS.gov and enter "Additional Medicare Tax" in the search box.