2024 IRMAA brackets
In 2024 the Part B surcharge started once 2022 MAGI passed $103,000 for a single filer or $206,000 for a couple filing jointly; anyone at or under those figures paid the standard premium and nothing more. That standard premium was $174.70 a month in 2024, alongside a $240 annual deductible. Stacking the Part B and Part D surcharges together, the five tiers ran from $993.60 to $6,003.60 per person over the year. CMS put the figures out on October 12, 2023. Both ends of 2024 IRMAA are now shut: the premiums were billed through December 2024, and the 2022 return that fixed them was filed long ago.
Confirm 2024 is the year you mean before reading on, because it is closed on both ends. The 2022 income behind it was reported years back, and the 2024 premiums it produced have all been paid. Nothing done with money today reaches either one. The brackets a planner needs are the ones in force now, which the 2024 return set for 2026, or the projections for 2027 and 2028, drawn from 2025 and 2026 income, the only income still open to change. This page is here to look up what 2024 charged, or to check a late or corrected 2024 determination, which the last two sections cover.
| You want to know | Income year that set it | Where the numbers are |
|---|---|---|
| What Medicare charged during 2024 | 2022 tax return | This page |
| What Medicare is charging now, in 2026 | 2024 tax return | 2026 IRMAA brackets |
| What the income you can still change will trigger | 2025 income sets 2027; 2026 income sets 2028 | Projected 2027 IRMAA brackets |
What were the 2024 IRMAA brackets for Part B?
In 2024, five surcharge levels rose above the standard premium. Each row here sets a tier's monthly surcharge beside the full Part B premium it actually billed.
| MAGI, single filer | MAGI, married filing jointly | Monthly IRMAA surcharge | Total Part B premium |
|---|---|---|---|
| ≤ $103,000 | ≤ $206,000 | $0.00 | $174.70 |
| > $103,000 – ≤ $129,000 | > $206,000 – ≤ $258,000 | $69.90 | $244.60 |
| > $129,000 – ≤ $161,000 | > $258,000 – ≤ $322,000 | $174.70 | $349.40 |
| > $161,000 – ≤ $193,000 | > $322,000 – ≤ $386,000 | $279.50 | $454.20 |
| > $193,000 – < $500,000 | > $386,000 – < $750,000 | $384.30 | $559.00 |
| ≥ $500,000 | ≥ $750,000 | $419.30 | $594.00 |
Source: CMS, 2024 Medicare Parts A and B premiums and deductibles fact sheet (announced October 12, 2023).
A first-tier filer, 2022 MAGI above $103,000 and up to $129,000 single (above $206,000 and up to $258,000 joint), was billed $244.60 a month for Part B in 2024. Adding the $12.90 Part D amount put the year's surcharge at $993.60 per person.
Above $129,000 and up to $161,000 single (above $258,000 and up to $322,000 joint), the 2024 Part B premium came to $349.40 monthly. The $33.30 Part D charge brought the full-year total to $2,496.00 per person.
The third band came with a $454.20 monthly Part B premium in 2024, for 2022 MAGI above $161,000 and up to $193,000 single (above $322,000 and up to $386,000 joint); the $53.80 Part D charge set the year's surcharge at $3,999.60 per person.
Fourth-band income, above $193,000 and under $500,000 single (above $386,000 and under $750,000 joint), meant $559.00 a month for Part B in 2024, and the $74.20 Part D surcharge lifted the annual figure to $5,502.00 per person.
The highest band applied to 2022 MAGI of $500,000 or more for a single filer, $750,000 or more filing jointly. Part B there ran $594.00 a month in 2024, and the $81.00 Part D piece pushed the year's total to $6,003.60 per person.
A quirk sat in the second tier that year: its 2024 Part B surcharge of $174.70 matched the standard premium to the cent, so a tier-2 enrollee's $349.40 was the standard bill doubled exactly. A pared-down Part B benefit covering only immunosuppressive drugs ran on its own lower surcharge schedule in 2024; every figure here assumes full Part B.
What were the 2024 Part D IRMAA amounts?
| MAGI, single filer | MAGI, married filing jointly | Monthly Part D IRMAA |
|---|---|---|
| ≤ $103,000 | ≤ $206,000 | $0.00 |
| > $103,000 – ≤ $129,000 | > $206,000 – ≤ $258,000 | $12.90 |
| > $129,000 – ≤ $161,000 | > $258,000 – ≤ $322,000 | $33.30 |
| > $161,000 – ≤ $193,000 | > $322,000 – ≤ $386,000 | $53.80 |
| > $193,000 – < $500,000 | > $386,000 – < $750,000 | $74.20 |
| ≥ $500,000 | ≥ $750,000 | $81.00 |
Source: CMS, 2024 fact sheet (announced October 12, 2023).
Across the 2024 tiers the Part D adjustment climbed from $12.90 to $81.00 a month, keyed to the same 2022 income lines that placed Part B. None of it reached the drug plan; Medicare charged the enrollee separately, on top of whatever the plan itself billed, and drug coverage bundled inside a Medicare Advantage plan was treated the same way.
What were the 2024 income limits for married couples filing jointly?
For a joint 2022 return, each tier line sat at twice the single figure until the very top. The first surcharge landed above $206,000, and the later tiers opened past $258,000, $322,000, and $386,000. Only at the top did the doubling stop: that band began at $750,000, 1.5 times the single line instead of twice it.
One joint MAGI figure placed both spouses at once, yet each person on Medicare owed the surcharge on their own. For a household with two people enrolled, that turned the first line into a $1,987.20 jump for the year: a joint return finishing even a dollar above $206,000 pulled in the first-tier charge for both spouses at full strength, with no ramp.
What if I was married filing separately in 2022?
| MAGI | Part B IRMAA | Total Part B premium | Part D IRMAA |
|---|---|---|---|
| ≤ $103,000 | $0.00 | $174.70 | $0.00 |
| > $103,000 – < $397,000 | $384.30 | $559.00 | $74.20 |
| ≥ $397,000 | $419.30 | $594.00 | $81.00 |
Source: CMS, 2024 fact sheet. If you lived apart from your spouse for all of 2022, SSA uses the single-filer table instead; see the married filing separately guide.
What mattered was the filing status on the 2022 return, not where a person stood in 2024. A separate filer who had shared a home with their spouse at any time in 2022 bypassed the middle bands: MAGI above $103,000 but below $397,000 carried a $384.30 monthly Part B surcharge and $74.20 for Part D, $5,502.00 across 2024. At $397,000 or more the schedule hit its ceiling: a $594.00 total Part B premium and an $81.00 Part D charge. The separate-filer ceiling stood at $397,000 in 2024; by 2026 that breakpoint had dropped to $391,000.
A separate filer who lived apart from their spouse for the whole of 2022 was placed on the single-filer table instead. Whether that lived-apart reclassification is still available for a premium year already behind us is taken up by the IRMAA correction and appeal guide, together with the proof SSA looks for.
What income triggered IRMAA in 2024?
2022 MAGI above $103,000 for a single filer, or above $206,000 filing jointly. At or below those lines the 2024 bill held at the standard $174.70. The line was exclusive: 2022 MAGI landing exactly on $103,000 left a single filer at the standard premium, since a band took effect only past its threshold, not at it. Only the top band, from $500,000 single and $750,000 joint, took in the threshold amount itself.
MAGI for this test was the 2022 return's adjusted gross income on Form 1040 line 11 plus the tax-exempt interest on line 2a, with no other add-backs; how to calculate MAGI for IRMAA spells out the arithmetic. The term 2024 IRMAA tax brackets shows up all over search, but IRMAA was never a tax. It was a premium adjustment under 42 U.S.C. 1395r(i), added to the Medicare premium rather than filed through a tax return.
These are historical lines, not planning lines. By 2026 the first threshold had shifted to $109,000 single and $218,000 joint, with the standard premium up from $174.70 in 2024 to $202.90; the Part B premium history table sets the 2024 row beside the later ones. Answer engines that cannot date a source still recite the 2024 figures for today's questions and hand newer figures to anyone asking about 2024, so every number here is stated with its year attached.
Which year's income set 2024 IRMAA, and can it still be corrected?
The 2022 return produced it. Social Security took line 11 plus line 2a from the latest filing the IRS could hand over, usually the two-year-old return, and mapped that MAGI onto the 2024 tiers. For the standard case, the time to contest 2024 has passed: a formal reconsideration runs 60 days from the determination notice, so the window on the original late-2023 mailing closed long ago. A few narrower routes outlast it.
One is a determination that never came in that first mailing. A new Initial IRMAA Determination for 2024 can still be issued at any point, whenever someone enrolls off-cycle or the IRS revises its record, and because each notice starts its own 60-day count, a 2024 bill that lands well after the fact is read against this table, not a current one.
Another is a change to the income record itself. An amended 2022 return, an IRS correction, or evidence that SSA had priced 2024 off the three-year-old 2021 return each reopened the amount for a fresh initial determination. The correction and appeal guide sets out what to send; if a qualifying life change such as retirement had cut income, Form SSA-44 is the separate life-changing-event track. What none of these promises is a refund mechanism or a retroactive rule beyond those grounds.
An SSA letter gives the tier and stops there, leaving out the math behind it, so the tables above are what let someone rebuild what a 2024 tier actually charged. For a current figure instead, drop a 2024 MAGI into the IRMAA calculator to see which 2026 tier it produces.
When were the 2024 IRMAA brackets announced?
The Federal Register notice carrying the 2024 figures published on October 17, 2023, and the CMS fact sheet with the same numbers had gone out five days earlier, on October 12, 2023. Both landed in October, as the 2023 release had. It was only with the 2025 and 2026 tables that the announcement slipped into November, which makes November a habit of the last two cycles rather than a rule; the governing regulation still aims for September. The next set, for 2027, is due in the fall of 2026.
Where do these numbers come from?
The Part B tables, thresholds, and the married-filing-separately schedule here were read from the 2024 Federal Register notice at 88 FR 71555; the Part D surcharges, which that notice does not carry, come from the CMS fact sheet dated October 12, 2023. Those amounts are settled and will not move again, so keeping this page current is not about the dollars. What gets revised is the guidance wrapped around them, each time a fresh CMS announcement changes which year counts as current.
For the brackets on a current bill, see the 2026 IRMAA brackets; the full year-by-year history sits on the IRMAA brackets by year hub.