IRMAA Brackets - Sliding Scale Tables

View IRMAA Sliding Scale tables for the current or past year, in several formats.

See: Definitions section, which details acronyms used calculator (e.g. IRMAA, MAGI).

Entry Fields

Premium Year - Lookup the IRMAA Sliding Scale brackets for the specified year, which can be the current year, or several past years. At this time, the following years are supported: 2022 to 2025.

Tax Filing Status - IRMAA is determined by Modified Adjusted Gross Income (MAGI) and the filing status for the tax return two years prior to the IRMAA year. IRMAA charts are distinguished by the tax filing status. Select Single (for Single, head-of-household or qualifying surviving spouse with dependent child tax status), Married Filing Jointly, or Married Filing Separately.

Show Part B Surcharge Separately - When viewing the IRMAA chart for the specified year and filing status, you can choose to view the Part B Surcharge independently of the Part B Premium. To do so, set this field to Yes, the default. Or, if set to No, the Surcharge will be shown combined with base premium.

Set Yes, if you want to know what the Part B surcharge is for each income bracket. Otherwise, if set to No, remember that the Part B base charge for the premium year is added in.

For example, in 2025, the Part B Premium is $185.00 per month. The Part B Surcharge for those Married Filing Jointly in the 3rd tier is $295.90 per month. If you set this field to Yes, the Part B Monthly Surcharge column will display $295.90. If set to No, the column heading changes to Part B Monthly Premium + Surcharge and would display $480.90 (i.e. Base $185 + Surcharge $295.90)

About Calculator

Each year, the IRMAA sliding scale tables are used by SSA to determine if a Medicare beneficiary will pay surcharges for Part B and Part D. These tables are updated annually by CMS.

With this calculator, you can generate the IRMAA tables for a premium year for each tax filing status in two different formats: either with the Part B premium combined with the Part B surcharge; Or, with the Part B surcharge stand-alone, so you can see the actual surcharge amount for each income tier. With either format, the Part D surcharge is always shown stand -alone since Medicare does not directly administer Part D, which is sold by private companies.

Who Sets IRMAA Sliding Tables

CMS determines the sliding scale tables for IRMAA annually usually in the fourth quarter for the following year. In addition, CMS also updates the Part B Premium rate each year.

If you run this calculator for a given filing status, such as Married Filing Jointly, for several years, you can see that not only do the surcharges in each tier change each year, but the income thresholds in each tier also change slightly.

Who determines IRMAA?

The SSA makes the determination by contacting the US Internal Revenue Service (IRS) to get MAGI and filing status for 2 years prior for Medicare beneficiaries.

Why MAGI for 2 Years Back?

Generally the tax return from which MAGI is determined is 2 years prior to the IRMAA premium year, because that's often the most recent tax return IRS has for beneficiaries: when you file a tax return in the current year, it's for the previous year. Per SSA, if MAGI is not available for 2 years back, it will looks "not more" than 3 years back.

Are there IRMAA Exceptions?

Yes, if SSA determines you owe IRMAA surcharges for a given year, but you've experienced what is referred to as a life changing event (e.g. you have stopped working), you can request that SSA re-evaluate the IRMAA. To appeal, use form SSA-44, available on Social Security's website: SSA.gov. That form contains the full list of what are considered life changing events.

Do Married Filing Jointly Couples Pay IRMAA Separately?

Yes, when it comes to Medicare monthly premiums, you and your spouse pay Medicare premiums separately. Both you and your spouse have your own Medicare accounts, and you are billed individually for premiums such as Part B, or IRMAA surcharges. The same is true for Medigap, Part D, and Medicare Advantage plans.

If you and your spouse file your returns jointly, or at least in the year used to determine IRMAA, the Married Filing Jointly Sliding Scale table is used to determine if your modified adjusted gross income (MAGI) is within a surcharge tier. If so, the Part B and D surcharges will apply to both you and your spouse, and you will both separately pay the same surcharge amounts.

Sources:

Medicare (https://www.medicare.gov/)
Social Security Administration (SSA) (https://www.ssa.gov/)

Related Calculators

Definitions

IRMAA stands for Income-Related Monthly Adjustment Amount. It is a surcharge added to Medicare Part B and Part D for high income earners, based on MAGI (see just below) and tax filing status for 2 years prior to the IRMAA premium year. The IRMAA sliding scale tables, one for each filing status, are used by SSA to determine if MAGI is considered high income, and, if so, the surcharge bracket.

For instance, in 2025, IRMAA is usually based on the 2023 tax return.
MAGI stands for Modified Adjusted Gross Income. It is calculated using the tax return for 2 years prior to the IRMAA premium year (or a maximum of 3 years back if 2 years is not available).

As per Social Security Administration, MAGI is calculated by adding Adjusted Gross Income (AGI), which is on line 11 of IRS Form 1040 to tax-exempt interest income, which is on line 2A of IRS Form 1040.
SSA - Social Security Administration of the United States.
IRS - Internal Revenue Service of the United States.
CMS - Centers for Medicare and Medicaid Services of USA.

Disclaimer: All data presented, including, but not limited to, Part B monthly premiums, IRMAA Part B and Part D monthly surcharges, are based on the IRMAA sliding Scale Tables provided by the United States Social Security Administration (SSA). By using these charts, you understand that they may be approximations and are for information purposes only, and can differ from actual information that SSA or medicare provides to you which shall always take precedence. It is your sole responsibility to contact SSA or Medicare for any questions you may have about Medicare Part B or IRMAA. This calculator is based on Medicare and IRMAA in the United States, and is not applicable to any other country.