2024 Irmaa Brackets Based On 2024 Income Tax Return. When is the income determination period for irmaa? The irmaa is calculated on a sliding scale with five income brackets, topping out at $500,000 and $750,000 for individual and joint filing, respectively.

For 2024, beneficiaries whose 2022 income exceeded $103,000 (individual return) or $206,000 (joint return) pay a total premium amount ranging from $244.60 to. The people moving to a lower bracket could see a decrease of about $12 to $18 in their irmaa payments (see comparison chart below).