Irmaa Tax Rates 2024. Each year, the medicare part b premium, deductible, and coinsurance rates are determined according to provisions of the social security act. The income limit for irmaa in 2024 is $103,000 for individuals and $206,000 for couples.

For 2024, if your income is greater than $103,000 and less than $397,000 the irmaa amount is $384. To determine whether you are subject to irmaa charges, medicare uses the adjusted gross income you.