High Income Beneficiaries Rules
Since 2007, higher-income individuals and couples have been required to pay an additional income-related monthly adjustment amount (IRMAA) on their Medicare Part B premiums; a similar rule took effect in 2011 for Medicare Part D premiums.
The IRMAA is based on your modified adjusted gross income as reported on your IRS tax return from 2 years prior. For more detailed information regarding this matter click on this link to Social Security’s Website See also Medicare Costs Snapshot