IRMAA Tax Threshold

[RWG1950]

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.

[TaxGuyBill]

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