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Taxpayers filing Joint Returns, with the Maximum Elective Retirement Contribution, by Size of Adjusted Gross Income and High and Low Earner, Tax Year 2009Medicare wages [1]T[1] Medicare wages and tips (Form W-2, box 5) is used as a proxy for gross earnings.�NOTE: High earners from married filing joint returns were identified as those with the highest share of total wage income (greater than 50 percent). For joint returns where total wage income is split evenly between the spouses, the primary taxpayer was designated as the high earner. Maximum elective contributions vary depending on participant age and the corresponding contribution type. See IRS Publication 525 for specific dollar limits. Taxpayers whose contribution amount equaled 100 percent of their wage income, were also designated as making a maximum elective contribution. 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