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Complete IRMAA History & Income Thresholds

Historical Medicare IRMAA Brackets (2007-2025)

Comprehensive historical data on Medicare IRMAA brackets from 2007 to 2025. Track how income-related monthly adjustment amounts have changed over time to help clients plan for Medicare costs.

Mark Annese
Mark Annese•January 16, 2025•2 min read

Quick Navigation

Understanding IRMAA
What is IRMAA and how it affects Medicare costs
Historical Growth Chart
Visual analysis of bracket changes over time
2007-2010: Early Years
Part B only brackets from IRMAA introduction
2011-2018: Part D Introduction
Addition of Part D IRMAA surcharges
2019-2025: Modern Structure
Sixth bracket and latest brackets through 2025
Planning Strategies
How advisors can help clients minimize IRMAA

Understanding IRMAA: Income-Related Medicare Adjustments

The Income-Related Monthly Adjustment Amount (IRMAA) was introduced in 2007 as part of the Medicare Modernization Act to ensure higher-income beneficiaries pay more for their Medicare coverage. IRMAA applies to both Medicare Part B (medical insurance) and Part D (prescription drug coverage), though Part D IRMAA wasn't added until 2011.

According to Medicare.gov, IRMAA is determined by your modified adjusted gross income (MAGI) from two years prior. The Social Security Administration manages IRMAA determinations and the appeals process.

This page provides complete historical data from 2007 through 2023, allowing financial advisors to track how these thresholds have evolved and help clients anticipate future changes.

  • IRMAA introduced in 2007, initially affecting only Part B premiums
  • Part D IRMAA added in 2011, expanding surcharges to prescription drugs
  • 2019 added a sixth bracket for ultra-high earners (>$500k individual)
  • Income thresholds generally increase over time with inflation
  • The 2-year lookback means today's income affects future Medicare costs

Historical Bracket Growth Analysis

IRMAA Income Bracket Evolution (2007-2025)

Individual filer income thresholds for IRMAA brackets over time. Chart shows brackets 1-5 evolution.

$550k$440k$330k$220k$110k$0k2007200920112013201520172019202120232025YearIncome Threshold (thousands)Bracket 1Bracket 2Bracket 3Bracket 4Bracket 5Bracket 62007: IRMAA Introduced | 2011: Part D Added | 2019: 6th Bracket Added
Bracket 1
Bracket 2
Bracket 3
Bracket 4
Bracket 5
Bracket 6

2007-2010: Early IRMAA Years (Part B Only)

In the first four years of IRMAA, only Part B premiums were affected. During this period, there were five income brackets, with thresholds starting at $80,000 for individuals.

2007 IRMAA Brackets

Individual MAGICouple MAGIPart B Premium
< $80,000< $160,000$93.50
$80,000 - $100,000$160,000 - $200,000$105.80
$100,000 - $150,000$200,000 - $300,000$124.40
$150,000 - $200,000$300,000 - $400,000$142.90
> $200,000> $400,000$161.40

2008 IRMAA Brackets

Individual MAGICouple MAGIPart B Premium
< $82,000< $164,000$96.40
$82,000 - $102,000$164,000 - $204,000$122.20
$102,000 - $153,000$204,000 - $306,000$160.90
$153,000 - $205,000$306,000 - $410,000$199.70
> $205,000> $410,000$238.40

2009 IRMAA Brackets

Individual MAGICouple MAGIPart B Premium
< $85,000< $170,000$96.40
$85,000 - $107,000$170,000 - $214,000$134.90
$107,000 - $160,000$214,000 - $320,000$192.70
$160,000 - $213,000$320,000 - $426,000$250.50
> $213,000> $426,000$308.30

2010 IRMAA Brackets

Individual MAGICouple MAGIPart B Premium
< $85,000< $170,000$110.50
$85,000 - $107,000$170,000 - $214,000$154.70
$107,000 - $160,000$214,000 - $320,000$221.00
$160,000 - $214,000$320,000 - $428,000$287.30
> $214,000> $428,000$353.60

2011-2018: Part D IRMAA Introduction & Stable Thresholds

2011 marked a significant change with the introduction of Part D IRMAA surcharges. During this period, income thresholds remained relatively stable at $85,000/$170,000 for the lowest bracket through 2017.

2011 IRMAA Brackets

Individual MAGICouple MAGIPart B PremiumPart D Premium
< $85,000< $170,000$115.40Premium (varies)
$85,000 - $107,000$170,000 - $214,000$161.50$12.00
$107,000 - $160,000$214,000 - $320,000$230.70$31.10
$160,000 - $214,000$320,000 - $428,000$299.90$50.10
> $213,000> $426,000$369.10$69.10

2012 IRMAA Brackets

Individual MAGICouple MAGIPart B PremiumPart D Premium
< $85,000< $170,000$99.90Premium (varies)
$85,000 - $107,000$170,000 - $214,000$139.90$11.60
$107,000 - $160,000$214,000 - $320,000$199.80$29.90
$160,000 - $214,000$320,000 - $428,000$259.70$48.10
> $213,000> $426,000$319.70$66.40

2013 IRMAA Brackets

Individual MAGICouple MAGIPart B PremiumPart D Premium
< $85,000< $170,000$104.90Premium (varies)
$85,000 - $107,000$170,000 - $214,000$146.90$11.60
$107,000 - $160,000$214,000 - $320,000$209.80$29.90
$160,000 - $214,000$320,000 - $428,000$272.70$48.30
> $213,000> $426,000$335.70$66.60

2014 IRMAA Brackets

Individual MAGICouple MAGIPart B PremiumPart D Premium
< $85,000< $170,000$104.90Premium (varies)
$85,000 - $107,000$170,000 - $214,000$146.90$12.10
$107,000 - $160,000$214,000 - $320,000$209.80$31.10
$160,000 - $214,000$320,000 - $428,000$272.70$50.20
> $213,000> $426,000$335.70$69.30

2015 IRMAA Brackets

Individual MAGICouple MAGIPart B PremiumPart D Premium
< $85,000< $170,000$104.90Premium (varies)
$85,000 - $107,000$170,000 - $214,000$146.90$12.30
$107,000 - $160,000$214,000 - $320,000$209.80$31.80
$160,000 - $214,000$320,000 - $428,000$272.70$51.30
> $213,000> $426,000$335.70$70.80

2016 IRMAA Brackets

Individual MAGICouple MAGIPart B PremiumPart D Premium
< $85,000< $170,000$121.80Premium (varies)
$85,000 - $107,000$170,000 - $214,000$170.50$12.70
$107,000 - $160,000$214,000 - $320,000$243.60$32.80
$160,000 - $214,000$320,000 - $428,000$316.70$52.80
> $213,000> $426,000$389.80$72.90

2017 IRMAA Brackets

Individual MAGICouple MAGIPart B PremiumPart D Premium
< $85,000< $170,000$134.00Premium (varies)
$85,000 - $107,000$170,000 - $214,000$187.50$13.30
$107,000 - $160,000$214,000 - $320,000$267.90$34.20
$160,000 - $214,000$320,000 - $428,000$348.30$55.20
> $213,000> $426,000$428.60$76.20

2018 IRMAA Brackets

Individual MAGICouple MAGIPart B PremiumPart D Premium
< $85,000< $170,000$134.00Premium (varies)
$85,000 - $107,000$170,000 - $214,000$187.50$13.00
$107,000 - $160,000$214,000 - $320,000$267.90$33.60
$160,000 - $214,000$320,000 - $428,000$348.30$54.20
> $213,000> $426,000$428.60$74.80

2019-2025: Sixth Bracket & Modern IRMAA Structure

Starting in 2019, a sixth income bracket was added for ultra-high earners (over $500,000 individual/$750,000 joint). This created the modern IRMAA structure we see today, with steadily increasing thresholds through 2025.

2019 IRMAA Brackets

Individual MAGICouple MAGIPart B PremiumPart D Premium
< $85,000< $170,000$135.50Premium (varies)
$85,000 - $107,000$170,000 - $214,000$189.60$12.40
$107,000 - $133,500$214,000 - $267,000$270.90$31.90
$133,500 - $160,000$267,000 - $320,000$352.20$51.40
$160,000 - $500,000$320,000 - $750,000$433.40$70.90
> $500,000> $750,000$460.50$77.40

2020 IRMAA Brackets

Individual MAGICouple MAGIPart B PremiumPart D Premium
< $87,000< $174,000$144.60Premium (varies)
$87,000 - $109,000$174,000 - $218,000$202.40$12.20
$109,000 - $136,000$218,000 - $272,000$289.20$31.50
$136,000 - $163,000$272,000 - $326,000$376.00$50.70
$163,000 - $500,000$326,000 - $750,000$462.70$70.00
> $500,000> $750,000$491.60$76.40

2021 IRMAA Brackets

Individual MAGICouple MAGIPart B PremiumPart D Premium
< $88,000< $176,000$148.50Premium (varies)
$88,000 - $111,000$176,000 - $222,000$207.90$12.30
$111,000 - $138,000$222,000 - $276,000$297.00$31.80
$138,000 - $165,000$276,000 - $330,000$386.10$51.20
$165,000 - $500,000$330,000 - $750,000$475.20$70.70
> $500,000> $750,000$504.90$77.10

2022 IRMAA Brackets

Individual MAGICouple MAGIPart B PremiumPart D Premium
< $91,000< $182,000$170.10Premium (varies)
$91,000 - $114,000$182,000 - $228,000$238.10$12.40
$114,000 - $142,000$228,000 - $284,000$340.20$32.10
$142,000 - $170,000$284,000 - $340,000$442.30$51.70
$170,000 - $500,000$340,000 - $750,000$544.30$71.30
> $500,000> $750,000$578.30$77.90

2023 IRMAA Brackets

Individual MAGICouple MAGIPart B PremiumPart D Premium
< $97,000< $194,000$164.90Premium (varies)
$97,000 - $123,000$194,000 - $246,000$230.80$12.20
$123,000 - $153,000$246,000 - $306,000$329.70$31.50
$153,000 - $183,000$306,000 - $366,000$428.60$50.70
$183,000 - $500,000$366,000 - $750,000$527.50$70.00
> $500,000> $750,000$560.50$76.40

2024 IRMAA Brackets

Individual MAGICouple MAGIPart B PremiumPart D Premium
≤ $103,000≤ $206,000$174.70Premium (varies)
$103,000 - $129,000$206,000 - $258,000$244.60$12.90
$129,000 - $161,000$258,000 - $322,000$349.40$33.30
$161,000 - $193,000$322,000 - $386,000$454.20$53.80
$193,000 - $500,000$386,000 - $750,000$559.00$74.20
> $500,000> $750,000$594.00$81.00

2025 IRMAA Brackets

Individual MAGICouple MAGIPart B PremiumPart D Premium
≤ $106,000≤ $212,000$185.00Premium (varies)
$106,000 - $133,000$212,000 - $266,000$259.00$13.70
$133,000 - $167,000$266,000 - $334,000$370.00$35.30
$167,000 - $200,000$334,000 - $400,000$480.90$57.00
$200,000 - $500,000$400,000 - $750,000$591.90$78.60
≥ $500,000≥ $750,000$628.90$85.80

IRMAA Planning Strategies for Financial Advisors

Understanding historical IRMAA trends empowers advisors to implement sophisticated planning strategies. The 2-year lookback creates both challenges and opportunities. Because today's IRMAA is based on income from two years ago, strategic decisions made now won't affect Medicare costs until two years later. This lag allows for proactive planning but requires advisors to think multiple years ahead. Historical data shows that bracket thresholds have increased approximately 33% from 2007 to 2025 (from $80,000 to $106,000), suggesting future increases will continue. The addition of the sixth bracket in 2019 shows that structural changes can occur, making ongoing monitoring essential for ultra-high-net-worth clients.

  • Strategic Roth conversion timing before or during low-income years
  • Capital gains harvesting and tax-loss harvesting to manage MAGI
  • QCDs (Qualified Charitable Distributions) to reduce taxable IRA distributions
  • Multi-year income smoothing to avoid bracket jumps
  • Life-changing event appeals (Form SSA-44) when circumstances change
  • Coordination of Social Security claiming with IRMAA planning
  • Pre-Medicare year income maximization strategies
  • Understanding the 2-year lookback for proactive planning

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Current 2025 Brackets

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Frequently Asked Questions

Common questions about our platform and services

What is IRMAA and how does it affect Medicare costs?

IRMAA (Income-Related Monthly Adjustment Amount) is a surcharge added to Medicare Part B and Part D premiums for higher-income beneficiaries. If your modified adjusted gross income (MAGI) exceeds certain thresholds, you'll pay additional monthly amounts beyond the standard premiums.

How far back does Medicare look at income for IRMAA?

Medicare uses a 2-year lookback period for IRMAA calculations. For example, your 2025 IRMAA is based on your 2023 tax return income (modified adjusted gross income). This lookback period is critical for strategic income planning.

Have IRMAA brackets increased over time?

Yes, IRMAA brackets have generally increased over time, though not always annually. From 2007 to 2025, the lowest threshold for individuals has increased from $80,000 to $106,000, representing approximately 33% growth over 18 years.

When did Part D IRMAA start?

Part D IRMAA surcharges were introduced in 2011. Before 2011, IRMAA only applied to Medicare Part B premiums. From 2011 forward, higher-income beneficiaries pay additional amounts for both Part B and Part D coverage.

What major changes happened to IRMAA brackets in 2019?

In 2019, Medicare added a sixth income bracket for the highest earners (over $500,000 individual/$750,000 joint). This change was part of the Medicare Access and CHIP Reauthorization Act (MACRA) and created an additional tier for ultra-high-income beneficiaries.

Can I appeal my IRMAA determination?

Yes, you can appeal IRMAA if you've experienced a life-changing event (marriage, divorce, death of spouse, work reduction, loss of income-producing property, loss of pension) or if Social Security used incorrect tax information. You must file Form SSA-44 within 60 days.

How much can IRMAA add to Medicare costs?

IRMAA can add $0 to over $9,000 annually to Medicare costs per person. In 2025, the highest bracket pays $628.90 for Part B (vs $185.00 standard) and $85.80 for Part D, totaling over $5,300 extra per year per person.

How can financial advisors help clients minimize IRMAA?

Advisors can implement several strategies: timing of Roth conversions, managing capital gains realization, coordinating required minimum distributions, strategic charitable giving (QCDs), and multi-year income smoothing. Planning around the 2-year lookback is critical.

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