Irmaa Tax Brackets 2024. To determine whether you are subject to irmaa charges, medicare uses the adjusted gross income you reported on your irs tax return two years ago. Once the irmaa calculations are done, cms notifies the social security.
Your medicare irmaa amount in 2024 is determined by your reported income in 2022. Any individual or joint filer whose modified adjusted gross income (magi) exceeds the established limits for 2024 may incur an irmaa surcharge on their.