Irmaa 2024 Part D Eligibility. While the part d irmaa must be paid. For irmaa beneficiaries, part b premium surcharges for late enrollment or reenrollment will continue to be calculated based on the part b standard monthly premium.

Irmaa surcharges for part b and part d are paid separately. The following charts outline irmaa premium brackets based on income levels and tax filing statuses for medicare part b and part d.