Page 11 - Supplement to Income Tax 2019

Recent Tax Developments*

2019 Medicare Part B Premiums and Part D Premium
Surcharges Based on 2017 MAGI and Filing Status

Single, head of
household, qualifying
widow/widower, and Married filing separately Surcharge added
married filing separately if lived together at any Monthly Part B premium to monthly Part D
if lived apart all of 2017 Married filing jointly time in 2017 for 2019 premium for 2019

$135.50 standard
premium (unless
$85,000 or less $170,000 or less $85,000 or less NONE
premium is less due to
the “held harmless” rule)

$189.60
$85,001 through $170,001 through See below (includes $12.40
$107,000 $214,000
$54.10 surcharge)

$270.90
$107,001 through $214,001 through See below (includes $31.90
$133,500 $267,000
$135.40 surcharge)

$133,501 through $267,001 through See below $352.20 $51.40
$160,000 $320,000 (includes
$216.70 surcharge)

$160,001 through $320,001 through $85,001 through $433.40 $70.90
$499,999 $749,999 $414,999 (includes
$297.90 surcharge)

$500,000 or more $750,000 or more $415,000 or more $460.50 $77.40
(includes
$325.00 surcharge)

Supplement to J.K. Lasser’s Your Income Tax 2019 | 7