When determining whether IRMAA applies to you, Medicare uses the adjusted gross income amount reported on your tax return from two years prior. What are the income limits for IRMAA? IRMAA applies in 2025 if your modified adjusted gross income from 2023 is above these thresholds: ...
those who start Medicare Part B in the current year those who were enrolled in Medicare Part B but not collecting Social Security those with incomes above the IRMAA limits Part of the law requires that 25% of the projected cost of Medicare Part B is paid for by premiums paid by enrollees...