Trevor, your employee, received $170,000 in wages from you through November 30, 2017. On December 1, 2017, you pay Trevor a $50,000 bonus. Prior to December 1, you were not required to withhold the Medicare tax surcharge. On December 1, you are required to withhold Additional Medicare Tax on $20,000 of the $50,000 bonus. You may not withhold Additional Medicare Tax on the other $30,000. You must also withhold the additional 0.9 percent Medicare tax on any other wages paid to Trevor in December 2017.