A non-government resource for the Medicare community
Powered by Q1Group LLC
A non-government Medicare community resource
  • Menu
  • Home
  • Contact
  • MAPD
  • PDP
  • 2024
  • 2025
  • FAQs
  • Articles
  • Search
  • Contact
  • 2024
  • 2025
  • FAQs
  • Articles
  • Latest Medicare News
  • Search

2022 IRMAA: Slight increase in Medicare Part D IRMAA payments for most along with changes in the IRMAA brackets due to annual inflation adjustments.

Category: IRMAA - for Higher Incomes
Published: Nov, 13 2021 10:11:55


Since 2020, the Income-Related Monthly Adjustment Amount (IRMAA) income brackets are inflation adjusted.  Consequently, people with an annual income under $170,000 who are at the low end of their 2021 IRMAA income bracket could see a decrease (-26% to -100%) in their IRMAA payments as they are moved to a lower 2022 IRMAA income bracket (see comparison chart below).

For example, in 2021, if your IRMAA income was $91,000 (filing individual), your Part D IRMAA payment was an additional $12.30 per month and Part B IRMAA was $59.40. However in 2022, you will no longer have a Part D or Part B IRMAA payment.

All other Medicare Part D beneficiaries earning over $91,000 individually or over $182,000 filing joint will see only a small increase in their Part D IRMAA payments.  Medicare Part D IRMAA affects roughly 8 percent of Medicare Part D beneficiaries.

Income bracket adjustments for 2022 Medicare Part D IRMAA


2022 Medicare Part D Income Related Adjustment Amount (IRMAA)
Income Brackets


If your filing status and yearly income in 2020 (filed in 2021) was
File individual tax return File joint tax return File married &
separate tax return
You pay each month for Part D (in 2022)
$91,000 or less $182,000 or less $91,000 or less no IRMAA, only your plan premium
above $91,000
up to $114,000
above $182,000
up to $228,000
not applicable $12.40 + your plan premium
above $114,000
up to $142,000
above $228,000
up to $284,000
not applicable $32.10 + your plan premium
above $142,000
up to $170,000
above $284,000
up to $340,000
not applicable $51.70 + your plan premium
above $170,000
and less than $500,000
above $340,000
and less than $750,000
above $91,000
and less than $409,000
$71.30 + your plan premium
$500,000 and above $750,000 and above $409,000 and above $77.90 + your plan premium


The percentage change in the 2021 to 2022 Medicare Part D IRMAA payments is shown below.

Beneficiaries who file individual tax returns with income (MAGI) that is: Beneficiaries who file joint tax returns with income that is: Medicare Part D Income Related Monthly Adjustment Amount
2022 2021 $ Increase % Increase
$88,000 or less $176,000 or less $0.00 $0.00 $0.00 -
$88,000.01 to $91,000 $176,000.01 to $182,000 $0.00 $12.30 -$12.30 -100.00%
$91,000.01 to $111,000 $182,000.01 to $222,000 $12.40 $12.30 $0.10 0.81%
$111,000.01 to $114,000 $222,000.01 to $228,000 $12.40 $31.80 -$19.40 -61.01%
$114,000.01 to $138,000 $228,000.01 to $276,000 $32.10 $31.80 $0.30 0.94%
$138,000.01 to $142,000 $276,000.01 to $284,000 $32.10 $51.20 -$19.10 -37.30%
$142,000.01 to $165,000 $284,000.01 to $330,000 $51.70 $51.20 $0.50 0.98%
$165,000.01 to $170,000 $330,000.01 to $340,000 $51.70 $70.70 -$19.00 -26.87%
$170,000.01 and less than $500,000 $340,000.01and less than $750,000 $71.30 $70.70 $0.60 0.85%
$500,000 and above $750,000 and above $77.90 $77.10 $0.80 1.04%


The 2022 Medicare Part D Income Related Monthly Adjustment Amounts (IRMAA) compared to previous years.

With the adjustments in the IRMAA income brackets over the past few years and the new inflation adjustments, the  year-to-year IRMAA payment comparison has become rather complex.  The chart below illustrates the changes in IRMAA payments and income brackets since the beginning of the Part D IRMAA payments in 2011. SEJ

Beneficiaries who file individual tax returns with income (MAGI) that is: Beneficiaries who file joint tax returns with income that is: Medicare Part D Income Related Monthly Adjustment Amount
2022 2021 2020 2019 2018 2017 2016 2015 2014 2013 2012 2011
$85,000 or less $170,000 or less $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$85,000.01 to $87,000 $170,000.01 to $174,000 $12.40 $13.00 $13.30 $12.70 $12.30 $12.10 $11.60 $11.60 $12.00
$87,000.01 to $88,000 $174,000.01 to $176,000 $12.20
$88,000.01 to $91,000 $176,000.01 to $182,000 $12.30
$91,000.01 to $107,000 $182,000.01 to $214,000 $12.40
$107,000.01 to $109,000 $214,000.01 to $218,000 $31.90 $33.60 $34.20 $32.80 $31.80 $31.10 $29.90 $29.90 $31.10
$109,000.01 to $111,000 $218,000.01 to $222,000 $31.50
$111,000.01 to $114,000 $222,000.01 to $228,000 $31.80
$114,000.01 to $133,500 $228,000.01 to $267,000 $32.10
$133,500.01 to $136,000 $267,000.01 to $272,000 $51.40 $54.20
$136,000.01 to $138,000 $272,000.01 to $276,000 $50.70
$138,000.01 to $142,000 $276,000.01 to $284,000 $51.20
$142,000.01 to $160,000 $284,000.01 to $320,000 $51.70
$160,000.01 to $163,000 $320,000.01 to $326,000 $70.90 $74.80 $55.20 $52.80 $51.30 $50.20 $48.30 $48.10 $50.10
$163,000.01 to $165,000 $326,000.01 to $330,000 $70.00
$165,000.01 to $170,000 $330,000.01 to $340,000 $70.70
$170,000.01 to $214,000 $340,000.01 to $428,000 $71.30
$214,000.01 and less than $500,000 $428,000.01 and less than $750,000 $76.20 $72.90 $70.80 $69.30 $66.60 $66.40 $69.10
$500,000 and above $750,000 and above $77.90 $77.10 $76.40 $77.40



The monthly IRMAA rates to be paid by beneficiaries who are married and lived with their spouse at any time during the taxable year, but filed a separate tax return from their spouse, are as follows:

Beneficiaries who are married
but file separate tax returns
with income that is:
Medicare Part D Income Related Monthly Adjustment Amount
2022 2021 2020 2019 2018 2017 2016 2015 2014 2013 2012 2011
$85,000 or less $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$85,000.01 to $87,000 $70.90 $74.80 $55.20 $52.80 $51.30 $50.20 $48.30 $48.10 $50.00
$87,000.01 to $88,000 $70.00
$88,000.01 to $91,000 $70.70
$91,000.01 to $129,000 $71.30
$129,000.01 and less than $409,000 $76.20 $72.90 $70.80 $69.30 $66.60 $66.40 $69.10
$409,000.01 and less than $412,000 $77.90
$412,000.01 and less than $413,000 $77.10
$413,000 and less than $415,000 $76.40
$415,000 and above $77.40


A few important notes and reminders about IRMAA:
  • Who collects IRMAA?
    The additional monthly Part D income-related adjustment amount is not collected by the Medicare Part D plans, but instead paid directly to the Federal government.

  • Which taxes are use? 
    2022 IRMAA is calculated using the most recent tax returns available to the IRS - this would be your 2020 tax return that was filed in 2021.

  • What is considered income?
    "Income" for purposes of IRMAA is defined as MAGI or Modified Adjusted Gross Income.  MAGI is calculated as your total adjusted gross income (AGI) and tax-exempt interest income.

  • How is IRMAA paid?
    The amount of your IRMAA will be directly deducted from your Social Security, Railroad Retirement Board, or Office of Personnel Management benefits.  If there are not sufficient funds in your government benefits, then Medicare will bill you directly for the unpaid balance of your IRMAA payment.

  • How will you be notified about your Part D IRMAA payment?
    Medicare Part D beneficiaries affected by the 2022 IRMAA will receive a letter from the Social Security Administration notifying them of their IRMAA payment.

  • What happens if you don't pay Part D IRMAA?
    If you do not pay your IRMAA, you will be involuntarily disenrolled from your Medicare Part D or Medicare Advantage plan - and may be without Medicare plan coverage for the remainder of the year.

  • Remember:  You pay IRMAA even if you have a Medicare Advantage plan that includes drug coverage (MAPD).
    If you are a higher-earning Medicare beneficiary, you will find that Part D IRMAA payments are required whether you receive your Medicare Part D coverage through a stand-alone Medicare Part D plan (PDP) or through a Medicare Advantage plan that includes prescription drug coverage (MAPD).

As background, Medicare Part D IRMAA payments can change every year and are calculated using the annually-released standard base Medicare Part D premium.  The 2022 standard base premium is $33.37, an increase of $0.31 (.94%) or roughly 1% higher than the 2021 standard base premium.

Change in the Medicare Part D Standard Base Premium
  2022 2021 2020 2019 2018 2017 2016 2015 2014 2013 2012 2011
Base Premium $33.37 $33.06 $32.74 $33.19 $35.02 $35.63 $34.10 $33.13 $32.42 $31.17 $31.08 $32.34
$ Change $0.31 $0.32 -$0.45 -$1.83 -$0.61 $1.53 $0.97 $0.71 $1.25 $0.09 -$1.26  
% Change .94% .98% -1.36% -5.23% -1.71% 4.49% 2.93% 2.19% 4.01% 0.29% -3.90%  




Medicare Part D IRMAA and Medicare Part B IRMAA

People with Medicare who have higher incomes will also pay a separate IRMAA for their Medicare Part B (out-patient) coverage.

2022 Medicare Part B Income-Related Monthly Adjustments Amount (IRMAA)
Please note: People with Medicare who report taxable income above $91,000 a year ($182,000 for people filing jointly) are responsible to cover a larger portion of the cost of their 2022 Medicare Part B coverage and these monthly Medicare Part B premium adjustments range from an additional $68 to an additional $408.20 (per month).

See chart above in Part D section for changes in IRMAA brackets for 2022.

If Your Yearly Income Is Your Monthly
Medicare Part B
Premium
2022
Medicare
Part B
IRMAA
File Individual Tax Return File Joint Tax Return File Married & Separate Tax Return
$91,000 or less (held harmless) $182,000 or less (held harmless) $91,000 or less (held harmless) about $157* $0.00
$91,000 or less $182,000 or less $91,000 or less $170.10 $0.00
$91,000.01 - $114,000 $182,000.01 - $228,000 Not applicable $238.10 $68.00
$114,000.01 - $142,000 $228,000.01 - $284,000 Not applicable $340.20 $170.10
$142,000.01 - $170,000 $284,000.01 - $340,000 Not applicable $442.30 $272.20
$170,000.01 and less than $500,000 $340,000.01 and less than $750,000 $91,000.01 - $409,000 $544.30 $374.20
$500,000 and above $750,000 and above $409,000 and above $578.30 $408.20
* You pay the same premium amount that you paid last year, plus COLA increase.

According to CMS, Part B IRMAA affects roughly 7 percent of Medicare beneficiaries with Part B or around 2,850,000 people (other sources claim that 6% of Medicare beneficiaries have income that exceeds the IRMAA limits). 

History about the IRMAA income brackets:

Since 2011, people with Medicare who earn over $85,000 have been paying an additional monthly premium or Income-Related Monthly Adjustment Amount (IRMAA) for their Medicare Part D prescription drug plan coverage.

Section 1860D-13(a)(7) of the Social Security Act requires that beneficiary’s with a "modified adjusted gross income" (MAGI) greater than the specified threshold amounts ($85,000 in 2019 for a beneficiary filing an individual income tax return or married and filing a separate return, and $170,000 for a beneficiary filing a joint tax return), are responsible for a larger portion of the total cost of Part D their benefit coverage and should pay back a portion of the cost via IRMAA.

IRMAA income brackets prior to the 2020 inflation adjustments:

Note, from the Federal Register 9/18/2013:
"Section 3402 of the Affordable Care Act temporarily set aside the annual inflation adjustment used to set the MAGI threshold and ranges for purposes of determining IRMAAs. From January 1, 2011 through December 31, 2019, the dollar amounts used for 2010 are the threshold and ranges used to determine if an IRMAA will apply. During this period, the threshold is $170,000 for beneficiaries who file their Federal income taxes as married filing jointly and $85,000 for beneficiaries who file their Federal income taxes with any other filing status.[3] After 2019, these thresholds will resume adjustment for inflation as required by section 1839(i)(5) of the Act."
[source: https://www.federalregister.gov/documents/ 2013/09/18/2013-22445/medicare-determinations-and-income-related-monthly-adjustment-amounts-to-medicare-part-b-premiums]

Appealing your IRMAA?

If you believe you have been wrongly charged IRMAA or have had a change in income, you have the right to appeal your IRMAA or ask for a reassessment.  See our IRMAA FAQ: "How is the income-related monthly adjustment amount or IRMAA affected if my income goes down?" at: Q1FAQ.com/542.html






Medicare Supplements
fill the gaps in your
Original Medicare
1. Enter Your ZIP Code:
» Medicare Supplement FAQs




Ask a Pharmacist*
Have questions about your medication?

» Answers to Your Medication Questions, Free!
Available Monday - Friday
8am to 5pm MST
*A free service included with your no cost drug discount card.




Tips & Disclaimers
  • Q1Medicare®, Q1Rx®, and Q1Group® are registered Service Marks of Q1Group LLC and may not be used in any advertising, publicity, or for commercial purposes without the express authorization of Q1Group.
  • The Medicare Advantage and Medicare Part D prescription drug plan data on our site comes directly from Medicare and is subject to change.
  • Medicare has neither reviewed nor endorsed the information on our site.
  • We provide our Q1Medicare.com site for educational purposes and strive to present unbiased and accurate information. However, Q1Medicare is not intended as a substitute for your lawyer, doctor, healthcare provider, financial advisor, or pharmacist. For more information on your Medicare coverage, please be sure to seek legal, medical, pharmaceutical, or financial advice from a licensed professional or telephone Medicare at 1-800-633-4227.
  • We are an independent education, research, and technology company. We are not affiliated with any Medicare plan, plan carrier, healthcare provider, or insurance company. We are not compensated for Medicare plan enrollments. We do not sell leads or share your personal information.
  • Benefits, formulary, pharmacy network, provider network, premium and/or co-payments/co-insurance may change on January 1 of each year. Our PDPCompare.com and MACompare.com provide highlights of annual plan benefit changes.
  • The benefit information provided is a brief summary, not a complete description of benefits. For more information contact the plan.
  • Limitations, copayments, and restrictions may apply.
  • We make every effort to show all available Medicare Part D or Medicare Advantage plans in your service area. However, since our data is provided by Medicare, it is possible that this may not be a complete listing of plans available in your service area. For a complete listing please contact 1-800-MEDICARE (TTY users should call 1-877-486-2048), 24 hours a day/7 days a week or consult www.medicare.gov.
    Statement required by Medicare:
    "We do not offer every plan available in your area. Any information we provide is limited to those plans we do offer in your area. Please contact Medicare.gov or 1-800-MEDICARE to get information on all of your options."
  • When enrolling in a Medicare Advantage plan, you must continue to pay your Medicare Part B premium.
  • Medicare beneficiaries with higher incomes may be required to pay both a Medicare Part B and Medicare Part D Income Related Monthly Adjustment Amount (IRMAA). Read more on IRMAA.
  • Medicare Advantage plans that include prescription drug coverage (MAPDs) are considered Medicare Part D plans and members with higher incomes may be subject to the Medicare Part D Income Related Monthly Adjustment Amount (IRMAA), just as members in stand-alone Part D plans. In certain situations, you can appeal IRMAA.
  • You must be enrolled in both Medicare Part A and Part B to enroll in a Medicare Advantage plan. Members may enroll in a Medicare Advantage plan only during specific times of the year. Contact the Medicare plan for more information.
  • If you are enrolled in a Medicare plan with Part D prescription drug coverage, you may be eligible for financial Extra Help to assist with the payment of your prescription drug premiums and drug purchases. To see if you qualify for Extra Help, call: 1-800-MEDICARE (1-800-633-4227). TTY users should call 1-877-486-2048, 24 hours a day/ 7 days a week or consult www.medicare.gov; the Social Security Office at 1-800-772-1213 between 7 a.m. and 7 p.m., Monday through Friday. TTY users should call, 1-800-325-0778; or your state Medicaid Office.
  • Medicare evaluates plans based on a 5-Star rating system. Star Ratings are calculated each year and may change from one year to the next.
  • A Medicare Advantage Private Fee-for-Service plan (PFFS) is not a Medicare supplement plan. Providers who do not contract with the plan are not required to see you except in an emergency.
  • Disclaimer for Institutional Special Needs Plan (SNP): This plan is available to anyone with Medicare who meets the Skilled Nursing Facility (SNF) level of care and resides in a nursing home.
  • Disclaimer for Dual Eligible (Medicare/Medicaid) Special Needs Plan (SNP): This plan is available to anyone who has both Medical Assistance from the State and Medicare. Premiums, co-pays, co-insurance, and deductibles may vary based on the level of Extra Help you receive. Please contact the plan for further details.
  • Disclaimer for Chronic Condition Special Needs Plan (SNP): This plan is available to anyone with Medicare who has been diagnosed with the plan specific Chronic Condition.
  • Medicare MSA Plans combine a high deductible Medicare Advantage Plan and a trust or custodial savings account (as defined and/or approved by the IRS). The plan deposits money from Medicare into the account. You can use this money to pay for your health care costs, but only Medicare-covered expenses count toward your deductible. The amount deposited is usually less than your deductible amount, so you generally have to pay out-of-pocket before your coverage begins.
  • Medicare MSA Plans do not cover prescription drugs. If you join a Medicare MSA Plan, you can also join any separate (stand-alone) Medicare Part D prescription drug plan
  • There are additional restrictions to join an MSA plan, and enrollment is generally for a full calendar year unless you meet certain exceptions. Those who disenroll during the calendar year will owe a portion of the account deposit back to the plan. Contact the plan provider for additional information.
  • Medicare beneficiaries may enroll through the CMS Medicare Online Enrollment Center located at www.medicare.gov.
  • Medicare beneficiaries can file a complaint with the Centers for Medicare & Medicaid Services by calling 1-800-MEDICARE 24 hours a day/7 days or using the medicare.gov site. Beneficiaries can appoint a representative by submitting CMS Form-1696.