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IRMAA Certified Planner

What is IRMAA?


The Medicare income-related monthly adjustment amount, or IRMAA, is a surcharge on Medicare premiums for Medicare Part B (medical insurance) and Part D prescription drug plans. It applies only to Medicare beneficiaries who have a modified adjusted gross income above $103,000 for an individual return and $206,000 for a joint return. If your earnings are below this threshold, IRMAA doesn't apply to you.

How is the Medicare IRMAA calculated?

The Medicare IRMAA for Part B and Part D is based on your income and is calculated on a sliding scale. When calculating whether IRMAA charges apply to you, Medicare uses the adjusted gross income amount you reported on your IRS tax return from two years prior to the current year.

What are the 2024 IRMAA brackets?

Your final IRMAA payment amount depends on your income and your tax filing status. Click here to view the 2024 IRMAA Brackets.

2024 IRMAA Brackets >

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