IRMAA Basics
Understanding IRMAA for Those Married Filing Separately
Verified against SSA POMS as of August 28, 2026
The short answer
IRMAA applies differently if you are married and filing separately. If the IRS reports your tax status as Married Filing Separately, IRMAA is higher unless you lived apart all year. You need to attest under penalty of perjury to qualify for a potential reduction.
IRMAA Tables for Married Filing Separately
The IRMAA sliding scale for those with the Married Filing Separately status typically has higher surcharges unless one can prove they lived apart all year. If your Modified Adjusted Gross Income (MAGI) in 2024 was more than $109,000 but less than $391,000, the Part B Premium is $649.20, and the Prescription Drug Coverage Premium is $83.30 plus the plan premium. For incomes greater than or equal to $391,000, the Part B Premium is $689.90, and the Prescription Drug Coverage Premium is $91.00 plus the plan premium.
HI 01101.020 View source ›Eligibility for Living Apart All Year Adjustment
If you're married but file separately and claim to have lived apart from your spouse for the entire tax year, the SSA requires an attestation under penalty of perjury to consider you for a different IRMAA. This attestation, if accepted, is not applied to the other spouse unless they also attest. The adjustment, if applicable, is only for the individual providing proof of separation. Refer to HI 01120.060 for more details.
HI 01120.060 View source ›Requesting a New Initial Determination
Beneficiaries can request a new initial determination if a qualifying circumstance allows the use of more recent tax information. One notable situation is when reporting a change in living arrangements from Married, Filing Separately. Any request must be filed within the timeframe starting from the IRMAA determination notice to the end of the affected premium year, unless good cause for late filing is established. If the SSA agrees with the attestation of the appellant, only that beneficiary will be granted the IRMAA determination change.
HI 01120.001 View source ›Frequently asked
If I file as married filing separately but lived apart all year, how can I reduce my IRMAA?
To reduce your IRMAA if you're married filing separately but lived apart all year, you must attest under penalty of perjury to having lived separate from your spouse for the entire tax year. On the 2025 Form 1040, the line 6d box must be checked. Additionally, you can appeal the IRMAA determination any time during the premium year in question after receiving the new initial determination.
What's the IRMAA Part B premium if I'm married filing separately?
For married filing separately in 2024, if your MAGI is more than $109,000 and less than $391,000, the Part B premium is $649.20. If your MAGI is $391,000 or more, it's $689.90.
Can IRMAA be adjusted if I lived apart from my spouse all year?
Yes, IRMAA can be adjusted if you provide an attestation under penalty of perjury that you lived apart all year. This adjustment can be requested any time during the premium year in question after the new initial determination.
What documentation is needed to show I lived apart from my spouse?
You may provide a copy of your IRS Form 1040. On the 2025 Form 1040, box 6d must be checked. The other documentation that can be submitted is an attestation under penalty of perjury claiming you have lived apart all year.
How do I request a new IRMAA determination for living apart?
You must contact the SSA and possibly provide an IRS Form 1040 or an attestation of living separately to file for a new determination request. The appeal can occur any time during the premium year in question after the new initial determination.