What are Sliding Scale Tables?

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

Comments

retroactive reinstatment

December 1, 2010 by Guest

My older brother has been paying for Medicare part B but he lives alone and now we are finding he has real cognitive and neurological problems--he stopped paying some of his bills, we just discovered. He hasn't paid for Part B since September, and owes $331.50, but even if we got him to pay it right away, they said they will not reinstate. Without knowing he didn't have any insurance, his doctor ordered tests that we now discovered he is liable for out of pocket--over $2,000. We are shocked. There are policies, we know, but there must be some provision for really sick people whose mismanagement was not known and is entirely due to their illness. We just didn't know the extent of his disorder.
Please help us.

Medicare reinstatement

December 1, 2010 by David Luhman

Sorry, we really don't specialize in Medicare. You may want to deal directly with the doctor or lab. Often times if there is no insurance, they will take a reduced payment for the service.