SSA logo: link to Social Security Online home2503. What are Sliding Scale Tables?

The IRMAA sliding scale tables are a set of tables containing modified adjusted gross income (MAGI) ranges and income-related monthly adjustment amounts (IRMAA). There are three tables. Each table is based on the individual's income tax filing status.

IRMAA TABLES, B PREMIUM YEAR 2011

  1. Tax Filing Status: Single, head of household or qualifying widow(er) with dependent child:

    If MAGI in 2009 (or 2008, if 2009 was not available) was:

    Then the Part B Premium* is:

    Then the Part D Premium** is:

    More than $ 85,000 but less than or equal to $107,000

    $161.50

    $12.00

    + Plan Premium

    More than $107,000 but less than or equal to $160,000

    $230.70

    $31.10

    + Plan Premium

    More than $160,000 but less than or equal to $214,000

    $299.90

    $50.10

    + Plan Premium

    More than $214,000.00

    $369.10

    $69.10

    + Plan Premium

    * Plus any applicable surcharges, minus any Medicare Advantage adjustment. (§127.5)

    **Plus any late enrollment or reenrollment fees for prescription drug coverage

  2. Tax Filing Status: Married, filing jointly:

    If MAGI in 2009 (or 2008, if 2009 was not available) was:

    Then the Part B Premium* is:

    Then the Part D Premium** is:

    More than $170,000 but less than or equal to $214,000

    $161.50

    $12.00

    + Plan Premium

    More than $214,000 but less than or equal to $320,000

    $230.70

    $31.10

    + Plan Premium

    More than $320,000 but less than or equal to $428,000

    $299.90

    $50.10

    + Plan Premium

    More than $428,000.00

    $369.10

    $69.10

    + Plan Premium

    * Plus any applicable surcharges, minus any Medicare Advantage adjustment. (§127.5)

    **Plus any late enrollment or reenrollment fees for prescription drug coverage

  3. Tax filing Status: Married, Filing Separately

    If MAGI in 2009 (or 2008, if 2009 was not available) was:

    Then the Part B Premium* is:

    Then the Part D Premium** is:

    More than $85,000.00 but less than or equal to $129,000.00

    $299.90

    $50.10

    + Plan Premium

    More than $129,000.00

    $369.10

    $69.10

    + Plan Premium

    * Plus any applicable surcharges, minus any Medicare Advantage Reduction. (§127.5)

    **Plus any late enrollment or reenrollment fees for prescription drug coverage

NOTE: When IRS provides SSA with the tax filing status of Married Filing Separately, SSA assumes the couple lived together at some point in the tax year. The law provides that individuals in this situation are subject to higher IRMAA levels. If they lived apart all year, one or both members of the couple can request a new initial determination (§2506) and the tax table for a single individual will apply.

Last Revised: Aug. 10, 2011