Irmaa Brackets 2026 Married Filing Jointly. When the internal revenue service (irs) provides us with the tax filing status of married filing separately, assume the couple lived together at some point in the tax year. Irmaa is reassessed annually based on your most recent tax return.

If your magi exceeds the following limits, you will pay an irmaa surcharge: In 2025, you qualify for irmaa if your income exceeded $106,000 as an individual or was more than $212,000 as a married couple.