Irmaa 2025 Formation. Your 2024 magi determines your irmaa in 2026. For 2025, if you file taxes as an individual and your magi is over $106,000, or if you file jointly and your magi is over $212,000, you will owe irmaa.
The 2025 irmaa brackets are expected to affect even more retirees than the current brackets. Your 2023 magi determines your irmaa in 2025.