Medicare Income-Related Monthly Adjustment Amount (IRMAA) is an amount that Medicare recipients pay in addition to their regular Part B or Part D premium if their income is above a certain level. The Social Security Administration (SSA) sets income brackets that determine your surcharges. SSA determines if you owe an IRMAA based on the income you reported on your IRS tax return two years prior (2019 IRMMA surcharges are based on your 2017 tax return). The income that counts is the adjusted gross income you reported plus other tax-exempt income. With married couples who file a joint return, the IRMMA surcharges are per person.
| Single | Married Filing Jointly | Married Filing Separately | Part B Premium | Part D IRMAA |
|---|---|---|---|---|
| $85,000 or less | $170,000 or less | $85,000 or less | $135.50 | $0 + your plan premium |
| $85,001 to $107,000 | $170,001 to $214,000 | N/A | $189.60 | $12.40 + your plan premium |
| $107,001 to $133,500 | $214,001 to $267,000 | N/A | $270.90 | $31.90 + your plan premium |
| $133,501 to $160,000 | $267,001 to $320,000 | N/A | $352.20 | $51.40 + your plan premium |
| $160,001 and under $500,000 | $320,001 and under $750,000 | $85,001 and under $415,000 | $433.40 | $70.90 + your plan premium |
| $500,000 or above | $750,000 and above | $415,000 and above | $460.50 | $77.40 + your plan premium |
Note: starting on January 1, 2020 Medicare IRMMA surcharges will be indexed to the Consumer Price Index for Urban Consumers (CPIU).