Irmaa Brackets 2024 Tax Year Chart. More than $206,000 but not more. As you can see in the table above, the 2024 irmaa surcharge kicks in for singles with a modified adjusted gross income.
The calculation is a tiered system where the amount of the premium increase depends on the individual’s income level. These rates will apply starting from the financial year beginning on or after april 1, 2025.