Page 8 - Supplement to 2022 Income Tax

Recent Tax Developments*

The premium table that appears at the bottom Part D premium surcharge applies if Part B surcharge
of this page assumes that Social Security used 2020 applies. If you are subject to the Part B surcharge,
filing status and MAGI to determine any surcharge you also must pay a surcharge in addition to your
for 2022. Generally, there are five surcharge tiers, but regular monthly premium for Part D prescription
there are only two surcharge tiers for married persons drug coverage. For 2022, the Part D surcharge ranges
filing separately who lived with their spouse at any from $12.40 to $77.90 per month, as shown in the
time in 2020. last column of the table on this page.

2020 MAGI and Filing Status Determine 2022 Medicare
Premiums and Surcharges
Single, head of
household, qualifying Married filing jointly for Married filing separately Monthly Part B premium Surcharge added
widow/widower, and 2020 if lived together at any for 2022 to monthly Part D
married filing separately time in 2020 premium for 2022
if lived apart all of 2020
$170.10 standard
premium (unless
$91,000 or less $182,000 or less $91,000 or less NONE
premium is less due to
the “held harmless” rule)
$91,001 through $182,001 through See below $238.10 $12.40
$114,000 $228,000 (includes $68 surcharge)
$340.20
$114,001 through $228,001 through See below (includes $32.10
$142,000 $284,000
$170.10 surcharge)
$442.30
$142,001 through $284,001 through See below (includes $51.70
$170,000 $340,000
$272.20 surcharge)
$544.30
$170,001 through $340,001 through $91,001 through (includes $71.30
$499,999 $749,999 $408,999
$374.20 surcharge)
$578.30
$500,000 or more $750,000 or more $409,000 or more (includes $77.90
$408.20 surcharge)

6 | Supplement to J.K. Lasser’s Your Income Tax 2022