Medicare Surtax

In response to readers’ comments on the Medicare surtax (letters, March 30):

One writer stated that a married couple would have to pay a total Medicare surtax of $770 on an income tax of $2,254. The surtax for the two of them is really $341 or approximately 15% of the $2,254. This $341 is taken from the premium table in IRS Publication 943 and applies to 1989 taxes. In 1990, however, the 15% rate will be increased to 25% and in subsequent years to 28%.

Another writer is correct in stating that Sen. Lloyd Bentsen (D-Tex.) has been overstating the level of income at which seniors have to pay the maximum surtax. Sen. Bentsen’s $74,000 income level number will actually come down to $49,000 (including taxable Social Security) in 1990 when the surtax is 25% and the cap is $1,700.

HAROLD E. SMITH

Los Angeles