The income-related monthly adjustment amount (IRMAA) sliding scale is a set of statutory
percentage-based tables used to adjust Medicare Part B-ID coverage premiums. The higher
the beneficiary’s range of modified adjusted income (MAGI), the higher the IRMAA.
The following are the 2024 Part B-ID monthly premium rates to be paid by (or on behalf
of) beneficiaries who file individual tax returns (including those who are single,
heads of households, qualifying surviving spouse(s) with dependent children, or married
individuals filing separately who lived apart from their spouses for the entire taxable
year) or joint tax return.
The following are the 2024 Part B-ID monthly premium rates to be paid by (or on behalf
of) beneficiaries who file individual tax returns (including those who are single,
heads of households, qualifying surviving spouse(s) with dependent children, or married
individuals filing separately who lived apart from their spouses for the entire taxable
year) or joint tax returns.
|
Beneficiaries who file individual tax returns with modified adjusted gross
income:
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Beneficiaries who file joint tax returns with modified adjusted gross
income:
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Income-Related Monthly Adjustment Amount
|
Total Monthly Premium Amount
|
|
Less than or equal to $103,000
|
Less than or equal to $206,000
|
$0.00 |
$103.00 |
|
Greater than $103,000 and less than or equal to $129,000
|
Greater than $206,000 and less than or equal to $258,000
|
$68.70 |
$171.70 |
|
Greater than $129,000 and less than or equal to $161,000
|
Greater than $258,000 and less than or equal to $322,000
|
$171.70 |
$274.70 |
|
Greater than $161,000 and less than or equal to $193,000
|
Greater than $322,000 and less than or equal to $386,000
|
$274.70 |
$377.70 |
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Greater than $193,000 and less than $500,000
|
Greater than $386,000 and less than $750,000
|
$377.70 |
$480.70 |
|
Greater than or equal to $500,000
|
Greater than or equal to $750,000
|
$412.10 |
$515.10 |
Premiums for high-income beneficiaries with immunosuppressive drug only Part B coverage
who are married and lived with their spouse at any time during the taxable year but
file a separate return, are as follows:
|
Beneficiaries who are married and lived with their spouses at any time during the
year, but who file separate tax returns from their spouses with modified adjusted
gross income:
|
Income-Related Monthly Adjustment Amount
|
Total Monthly Premium Amount
|
|
Less than or equal to $103,000
|
$0.00 |
$103.00 |
|
Greater than $103,000 and less than $397,000
|
$377.70 |
$480.70 |
|
Greater than or equal to $397,000
|
$412.10 |
$515.10 |