IRMAA (Income Related Monthly Adjustment Amount) is a surcharge on Medicare Part B and Medicare Part D premiums. Higher earners pay more based on a two-year look-back of their IRS filings. Only 8% of Medicare recipients are subject to this additional monthly charge.
Higher earners pay more for Part B and Part D. This adjusts for the earnings cut-off which capped your Medicare taxes if your income exceeded the threshold. Think of it as paying taxes you previously avoided. NOT everyone pays IRMAA. It is based on a two-year look-back of your income.
When you apply for Medicare Part B, you’ll be notified if you are subject to this surcharge. Higher-income earners and those who are married but file separately, each pay the applicable surcharge based on earnings. It is important to coordinate with your financial planner prior to taking distributions to plan for these surcharges.
Each autumn, Medicare updates the IRMAA Surcharge Chart. These are the updated charts for the 2025 Medicare Part B and Part D IRMAA Charts.
These charts depict the updated 2025 IRMAA premiums for Medicare Part B and Medicare Part D. This surcharge is based on a two-year look-back of your tax filings. If you are subject to Irmaa, social security will notify you via mail.