Medicare’s Income Related Monthly Adjustment Amount (IRMAA)
What is this notice I received from Social Security about my Medicare premium adjustment?
The Social Security Administration (SSA) decides if an income-related monthly adjustment amount (IRMAA) applies to people with Medicare Part B (outpatient care) and/or Medicare Part D (prescription drug coverage). To decide this, SSA looks at your Modified Adjusted Gross Income (MAGI). MAGI includes your Adjusted Gross Income plus any tax-free interest. Every year the income limits are changed. See the chart, below, for this years MAGI income limits.
When you sign up for Medicare Part B or Part D, you may get notices about IRMAA. Each November, those impacted receive a Social Security notice stating they must pay an IRMAA for the next year. The following charts show additional charges for Medicare Parts B and D based on filing status and Modified Adjusted Gross Income (MAGI)1.
IRMAA Adjustments per Filing Status and MAGI1 (Modified Adjusted Gross Income)
| Individual or Head of Household, with MAGI of: | Married Filing Jointly with MAGI of: | Part B Monthly Adjustment | Total Monthly Part B Premium | Part D Monthly Adjustment |
|---|---|---|---|---|
| $109,000 or less | $218,000 or less | $0.00 | $202.90 | $0.00 |
| $109,001 – $137,000 | $218,001 – $274,000 | $81.20 | $284.10 | $14.50 |
| $137,001 – $171,000 | $274,001 – $342,000 | $202.90 | $405.80 | $37.50 |
| $171,001 – $205,000 | $342,001 – $410,000 | $324.60 | $527.50 | $60.40 |
| $205,001-$499,999 | $410,001-$749,999 | $446.30 | $649.20 | $83.30 |
| $500,000 or above | Above $750,000 | $487.00 | $689.90 | $91.00 |
1 MAGI includes your Adjusted Gross Income plus any tax-free interest
| Married filing separately but lived with spouse with MAGI of: | Part B Monthly Adjustment | Total Monthly Part B Premium | Part D Monthly Adjustment |
|---|---|---|---|
| $109,000 or less | $0.00 | $202.90 | $0.00 |
| $109,001 – $393,999 | $446.30 | $649.20 | $83.30 |
| $394,000 or above | $487.00 | $689.90 | $91.00 |
I just retired and my income will be a lot less now. Can I ask SSA to use more recent tax information?
The SSA relies on the latest tax return they have from the Internal Revenue Service, which is typically available each October. Generally, when SSA evaluates income in October or November, they are looking at the previous year’s tax return. (EXAMPLE: In October 2025 they will look at the 2024 tax return.) If you expect your income this year to be lower than what was initially considered, you may have the option to appeal as described below. Appeals are only allowed for specific life-changing events, such as reduced earned income (for example, due to retirement), marriage, divorce, the death of a spouse, and a few other circumstances.
I sold my home. Is that a life-changing event?
Selling a home isn’t considered a life changing event by the SSA. A large capital gain, or a big taxable IRA withdrawal, or Roth conversion can increase your income for one year, impacting IRMAA for that period. IRMAA is reassessed each fall for the next calendar year.
How do I go about filing an appeal?
The Social Security Administration provides an official appeal form, which includes comprehensive instructions. It is available on their website at the following link: https://www.ssa.gov/forms/ssa-44.pdf. The document outlines a five-step process with detailed guidance. Applicants must submit documentation verifying the life-changing event that led to a reduction in income. Complete forms and supporting materials may be mailed or faxed to your local SSA office.
It may be necessary to submit an appeal for both the year of initial enrollment in Part B/D and the subsequent calendar year. The Social Security Administration will review the tax returns that have been filed and issue a bill if the information provided in the appeal does not match the actual records as expected.