Irmaa Brackets 2024 Married Filing Separately Over 65. 2025 irmaa brackets are, standard single: The irmaa income brackets for 2023 start at $97,000 ($103,000 in 2024) for a single person and $194,000 ($206,000 in 2024).
The irmaa calculation uses three tax filing options: Irmaa applies in 2024 if your modified adjusted gross income from 2022 is above these thresholds: