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IRMAA Tax Threshold

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    IRMAA Tax Threshold

    For Medicare part "B" & "D" premiums.
    What items (besides tax exempt interest) are added back to AGI to reach the modified AGI figure used for the IRMAA calculation ?
    I've seen examples showing excluded foreign income & the non-taxable part of social security income as add back items as well.
    Thanks for comments.

    #2
    Although a page on the Social Security website says it is only AGI plus tax-exempt interest, the Regulation says this:


    (6) Modified adjusted gross income is your adjusted gross income as defined by the Internal Revenue Code, plus the following forms of tax-exempt income:

    (i) Tax-exempt interest income;

    (ii) Income from United States savings bonds used to pay higher education tuition and fees;

    (iii) Foreign earned income;

    (iv) Income derived from sources within Guam, American Samoa, or the Northern Mariana Islands; and

    (v) Income from sources within Puerto Rico.



    https://www.law.cornell.edu/cfr/text/20/418.1010#b



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