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Level 3
posted Sep 20, 2024 1:38:04 PM

IRMAA

I know that MAGI determines how much IRMAA I have to pay. For Part D, the first IRMAA bracket for 2024 is an additional $12.90 per month. How is the $12.90 calculated and what are  the calculations for all the IRMAA brackets? I'm not referring to the MAGI brackets.

 

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1 Best answer
Level 15
Sep 20, 2024 4:08:15 PM

20 CFR § 418.1120 - How do we determine your income-related monthly adjustment amount?

https://www.law.cornell.edu/cfr/text/20/418.1120

 

20 CFR § 418.1115 - What are the modified adjusted gross income ranges?

https://www.law.cornell.edu/cfr/text/20/418.1115

7 Replies
Level 15
Sep 20, 2024 2:08:46 PM

I believe those surcharges are calculated by government actuaries. 

Level 3
Sep 20, 2024 3:12:09 PM

I remember reading that each IRMAA level premium is a percentage of a base. I'd like to know the percentages for each level.

Level 15
Sep 20, 2024 3:19:41 PM


@mitchden1 wrote:

I remember reading that each IRMAA level premium is a percentage of a base. I'd like to know the percentages for each level.


Go to this SSA website for information - https://www.ssa.gov/forms/ssa-44.pdf

Level 3
Sep 20, 2024 3:24:11 PM

Thank you but that site only provides the additional premium for each bracket. I'm hoping to find the basis of each amount. For instance, $12.90 additional premium for Part D is probable a percentage increase from a base. I'd like to know what that base is.

Level 15
Sep 20, 2024 3:35:52 PM

I don’t think it is any percentage.  It’s just a fixed amount based on the prior year MAGI.  That table should cover it.  

Level 15
Sep 20, 2024 3:37:49 PM

Oh the base would be zero.  MAGI under the table would have no extra IRMAA amount.  

Level 15
Sep 20, 2024 4:08:15 PM

20 CFR § 418.1120 - How do we determine your income-related monthly adjustment amount?

https://www.law.cornell.edu/cfr/text/20/418.1120

 

20 CFR § 418.1115 - What are the modified adjusted gross income ranges?

https://www.law.cornell.edu/cfr/text/20/418.1115