Estimated Irmaa Brackets For 2025 And 2026. This year, medicare beneficiaries with income over $106,000 (for single tax filers),. This article reviews the 2024 and projected 2025 irmaa income brackets, as well as how irmaa brackets are calculated and how you pay the extra surcharge.
Each irmaa tier has a corresponding marginal tax rate that determines the additional premium part b and part d surcharges. The income limit for irmaa in 2025 is $106,000 for individuals and $212,000 for couples.