IRMAA Income Related Monthly Adjustment Amount
Policy For IRMAA Medicare Part B And Prescription Drug Coverage Premiums Sliding Scale Tables
The income-related monthly adjustment amount (IRMAA) sliding scale is a set of statutory percentage-based tables used to adjust Medicare Part B and Part D prescription drug coverage premiums. The higher the beneficiary’s range of modified adjusted gross income (MAGI), the higher the IRMAA. There are three sets of tables. Use the beneficiary’s tax filing status when using the table.
The IRMAA screens contain a calculator that takes all the IRMAA determination factors such as filing status, sliding scale, and premium year into account to provide an estimate to the beneficiary upon request. (See Income Related Monthly Adjustment Amount Calculator (IRCA)) MS T2PE 008.013.
| Full Part B Coverage | |||
| Beneficiaries who file individual tax returns with modified adjusted gross income: | Beneficiaries who file joint tax returns with modified adjusted gross income: | Income-Related Monthly Adjustment Amount | Total Monthly Premium Amount |
| Less than or equal to $97,000 | Less than or equal to $194,000 | $0.00 | $164.90 |
| Greater than $97,000 and less than or equal to $123,000 | Greater than $194,000 and less than or equal to $246,000 | $65.90 | $230.80 |
| Greater than $123,000 and less than or equal to $153,000 | Greater than $246,000 and less than or equal to $306,000 | $164.80 | $329.70 |
| Greater than $153,000 and less than or equal to $183,000 | Greater than $306,000 and less than or equal to $366,000 | $263.70 | $428.60 |
| Greater than $183,000 and less than $500,000 | Greater than $366,000 and less than $750,000 | $362.60 | $527.50 |
| Greater than or equal to $500,000 | Greater than or equal to $750,000 | $395.60 | $560.50 |
Immunosuppressive Drug Coverage only
Beginning in 2023, Medicare enrollees who are 36 months after kidney transplant and no longer eligible for Medicare , have the option to continue Part B to cover immunosuppressive drugs. There will be a premium of $97.10 to do so. This program will coordinate with MSP for those eligible for the program.This is a limited Part B that will cover immunosuppressive drugs only.
Part D 1. Single, head–of–household, or qualifying widow(er) with dependent child tax filing status
File individual tax return | File joint tax return | File married & separate tax return | You pay each month (in 2023) |
$97,000 or less | $194,000 or less | $97,000 or less | your plan premium |
above $97,000 up to $123,000 | above $194,000 up to $246,000 | not applicable | $12.20 + your plan premium |
above $123,000 up to $153,000 | above $246,000 up to $306,000 | not applicable | $31.50 + your plan premium |
above $153,000 up to $183,000 | above $306,000 up to $366,000 | not applicable | $50.70 + your plan premium |
above $183,000 and less than $500,000 | above $366,000 and less than $750,000 | above $97,000 and less than $403,000 | $70.00 + your plan premium |
$500,000 or above | $750,000 or above | $403,000 or above | $76.40 + your plan premium |
**Plus late enrollment or reenrollment fees for prescription drug coverage.
NOTE: When the Internal Revenue Service (IRS) provides us with the tax filing status of married filing separately, assume the couple lived together at some point in the tax year. The law provides higher IRMAA levels to beneficiaries in this situation. If one or both members of the couple allege that they lived apart throughout the entire tax year, see HI 01120.060.
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