Irmaa Brackets 2024 Married Filing Jointly. The irmaa income brackets for 2023 start at $97,000 ($103,000 in 2024) for a single person and $194,000 ($206,000 in 2024) for a married couple. For 2024, the irmaa brackets are determined by the income reported on 2022 tax returns, with thresholds starting at $103,000 for individual filers and $206,000 for married couples filing jointly.

When the internal revenue service (irs) provides us with the tax filing status of married filing separately, assume the couple lived together at some point in the tax year. For 2024, the irmaa brackets are determined by the income reported on 2022 tax returns, with thresholds starting at $103,000 for individual filers and $206,000 for married couples filing jointly.