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What are Sliding Scale Tables?

Excerpted from "Social Security Handbook". See the up-to-date, official Social Security Handbook at ssa.gov.

2503. What are Sliding Scale Tables?

The IRMAA sliding scale tables are a set of tables containing modified adjusted gross income (MAGI) ranges and income-related monthly adjustment amounts (IRMAA) that are based on applicable percentages which are mandated by the Medicare Modernization Act. There are three tables. Each table is based on the individual's income tax filing status.

IRMAA TABLES, MEDICARE PART B PREMIUM YEAR 2008

  1. Tax Filing Status: Single, head of household or qualifying widow(er) with dependent child:


    If MAGI in 2006 (or 2005, if 2006 was not available) was:

    Then the Part B Premium* is:

    More than $ 82,000 but less than or equal to $102,000

    $122.20

    More than $102,000 but less than or equal to $153,000

    $160.90

    More than $153,000 but less than or equal to $205,000

    $199.70

    More than $205,000.00

    $238.40

    * Plus any applicable surcharges, minus any Medicare Advantage adjustment. (§127.5)

  2. Tax Filing Status: Married, filing jointly:


    If MAGI in 2006 (or 2005, if 2006 was not available) was:

    Then the Part B Premium* is:

    More than $164,000 but less than or equal to $204,000

    $122.20

    More than $204,000 but less than or equal to $306,000

    $160.90

    More than $306,000 but less than or equal to $410,000

    $199.70

    More than $410,000.00

    $238.40

    * Plus any applicable surcharges, minus any Medicare Advantage adjustment. (§127.5)

  3. Tax filing Status: Married, Filing Separately


    If MAGI in 2006 (or 2005, if 2006 was not available) was:

    Then the Part B Premium* is:

    More than $82,000.00 but less than or equal to $123,000.00

    $199.70

    More than $123,000.00

    $238.40

    * Plus any applicable surcharges, minus any Medicare Advantage Reduction. (§127.5)

Note: When IRS provides SSA with the tax filing status of Married Filing Separately, SSA assumes the couple lived together at some point in the tax year. The law provides that individuals in this situation are subject to higher IRMAA levels. If they lived apart all year, one or both members of the couple can request a new initial determination (§2506) and the tax table for a single individual will apply.

Last Revised: Feb. 1, 2008


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