Self-employed - Schedule C.  He only paid himself a salary of $24,000, but did not understand the Additional Medicare Tax thresholds, so he withheld and paid the additional Medicare tax on his pay.  It is not the Medicare tax, it is the Additional Medicare Tax that is the issue.  He should be able to claim the additional tax withheld on his 1040.  The 8959 form is calculating the amount to be credited, but the ProSeries software is not transferring the amount to the correct line on the 1040 (and the 8959 form is not showing in the "forms in use" in the client's return).