Irmaa Brackets 2025 Tax Year Chart. The irmaa is calculated on a sliding scale with five income brackets, topping out at $500,000 and $750,000 for individual and joint filing, respectively. Use the beneficiary’s tax filing status when using the table.

Thefinancebuff.com website estimates that the 2025 single lowest bracket for 2025 (2022. Magi plays a critical role in determining where you fall within the 2025 irmaa brackets.