| Tax Rate | Single Filers | Married Filing Jointly |
|---|---|---|
| 10% | $0 to $11,925 | $0 to $23,850 |
| 12% | $11,925 to $48,475 | $23,850 to $96,950 |
| 22% | $48,475 to $103,350 | $96,950 to $206,700 |
| 24% | $103,350 to $197,300 | $206,700 to $394,600 |
| 32% | $197,300 to $250,525 | $394,600 to $501,050 |
| 35% | $250,525 to $626,350 | $501,050 to $751,600 |
| 37% | $626,350 or more | $751,600 or more |
| Filing Status | Standard Deduction |
|---|---|
| Single; Married Filing Separately | $15,000 |
| Married Filing Jointly & Surviving Spouses | $30,000 |
| Beneficiaries who file individual tax returns with modified adjusted gross income | Beneficiaries who file joint tax returns with modified adjusted gross income | Income-Related Monthly Adjustment Amount | Monthly Premium |
|---|---|---|---|
| Less than or equal to $111,000 | Less than or equal to $222,000 | $0.00 | $218.60 |
| Greater than $111,000 and less than or equal to $140,000 | Greater than $222,000 and less than or equal to $280,000 | $87.40 | $306.00 |
| Greater than $140,000 and less than or equal to $175,000 | Greater than $280,000 and less than or equal to $350,000 | $218.60 | $437.20 |
| Greater than $175,000 and less than or equal to $210,000 | Greater than $350,000 and less than or equal to $420,000 | $349.80 | $568.40 |
| Greater than $210,000 and less than $500,000 | Greater than $420,000 and less than $750,000 | $481.00 | $699.50 |
| Greater than or equal to $500,000 | Greater than or equal to $750,000 | $524.70 | $743.20 |
| Beneficiaries who file individual tax returns with modified adjusted gross income | Beneficiaries who file joint tax returns with modified adjusted gross income | Income-Related Monthly Adjustment Amount |
|---|---|---|
| Less than or equal to $111,000 | Less than or equal to $222,000 | $0.00 |
| Greater than $111,000 and less than or equal to $140,000 | Greater than $222,000 and less than or equal to $280,000 | $15.90 |
| Greater than $140,000 and less than or equal to $175,000 | Greater than $280,000 and less than or equal to $350,000 | $41.00 |
| Greater than $175,000 and less than or equal to $210,000 | Greater than $350,000 and less than or equal to $420,000 | $66.20 |
| Greater than $210,000 and less than $500,000 | Greater than $420,000 and less than $750,000 | $91.30 |
| Greater than or equal to $500,000 | Greater than or equal to $750,000 | $100.80 |
irs.gov: IRS provides tax inflation adjustments for tax year 2025