Source+5

Bischoff, Bill. "What ObamaCare Means for Your Taxes ." @http://www.smartmoney.com/taxes/income/what-obamacare-may-mean-for-taxes-1335896160486/. 28 June 2012. Web. 6 Sept. 2012. __ Facts __ >
 * 1) President Obama's Affordable Care Act, which was deemed constitutional Thursday by the Supreme Court, includes some major tax changes that will take effect next year. Here's a refresher course on how sweeping health-care reform will impact individual taxpayers like you.
 * 2) Right now, the Medicare tax on salary and/or self-employment (SE) income is 2.9%. If you're an employee, 1.45% is withheld from your paychecks, and the other 1.45% is paid by your employer. If you're self-employed, you pay the whole 2.9% yourself.
 * 3) Starting in 2013, an extra 0.9% Medicare tax will be charged on: (1) salary and/or SE income above $200,000 for an unmarried individual, (2) combined salary and/or SE income above $250,000 for a married joint-filing couple, and (3) salary and/or SE income above $125,000 for those who use married filing separate status.
 * 4) For self-employed individuals, the additional 0.9% Medicare tax hit will come in the form of a higher SE bill.
 * 5) Right now, the maximum federal income tax rate on long-term capital gains and dividends is only 15%. Starting in 2013, the maximum rate on long-term gains is scheduled to go up to 20% and the maximum rate on dividends is scheduled to increase to 39.6% as the so-called Bush tax cuts expire.
 * 6) But that's not all. Also starting in 2013, all or part of the net investment income, including long-term capital gains and dividends, collected by higher-income folks can get socked with an additional 3.8% "Medicare contribution tax."
 * 7) Therefore, the maximum federal rate on long-term gains for 2013 and beyond will actually be 23.8% (versus the current 15%) and the maximum rate on dividends will be a whopping 43.4% (versus the current 15%). Yikes!
 * 8) The additional 3.8% Medicare tax will not apply unless your adjusted gross income (AGI) exceeds: (1) $200,000 if you're unmarried, (2) $250,000 if you're a married joint-filer, or (3) $125,000 if you use married filing separate status.
 * 9) The additional 3.8% Medicare tax will apply to the lesser of your net investment income or the amount of AGI in excess of the applicable threshold.
 * 10) That said, the fate of these four ObamaCare-related tax increases may hinge on what the Supreme Court decides next month.
 * 11) Net investment income includes interest, dividends, royalties, annuities, rents, income from passive business activities, income from trading in financial instruments or commodities, and gains from assets held for investment like stock and other securities.
 * 12) If you're an employee, 1.45% is withheld from your paychecks, and the other 1.45% is paid by your employer.
 * 13) Therefore, the maximum federal rate on long-term gains for 2013 and beyond will actually be 23.8% (versus the current 15%) and the maximum rate on dividends will be a whopping 43.4% (versus the current 15%). Yikes!
 * 14) Then you can use the funds to reimburse yourself tax-free to cover qualified medical expenses.
 * 15) Right now, you can claim an itemized deduction for medical expenses paid for you, your spouse, and your dependents, to the extent the expenses exceed 7.5% of AGI. Starting in 2013, the hurdle is raised to 10% of AGI.