Irmaa Brackets 2024 Part B. The irmaa income brackets for 2023 start at $97,000 ($103,000 in 2024) for a single person and $194,000. 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.
Irmaa represents the additional amount that some people might have to. The irmaa income brackets for 2023 start at $97,000 ($103,000 in 2024) for a single person and $194,000.