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If you’re liable for the surcharge, what you pay in higher premiums is calculated on a sliding scale according to your MAGI. Keep in mind that most people pay roughly 25 percent of Medicare costs through the standard premiums. Those paying surcharges, depending on their MAGI, pay premiums at four different levels, which are equivalent to 35, 50, 65, or 80 percent of Part B and Part D costs. To see how this breakdown works, look at Table 3-1, which shows the different surcharge amounts required in 2020 for Part B and Part D premiums based on your 2018 MAGI as filed on your 2019 tax returns.

TABLE 3-1 2020 Higher-Income Part B and Part D Premiums

Your 2018 MAGI (per 2019 Returns)	Your Part B Monthly Premium in 2020	Your Part D Monthly Premium in 2020
Single person: $87,000 or less Married couple filing jointly: $174,000 or less	Standard 2020 premium: $144.60	Your regular Part D plan premium
Single person: $87,000 to $109,000 Married couple filing jointly: $174,000 to $218,000	Standard 2020 premium: $202.40	Your Part D plan premium plus $12.20
Single person: $109,000 to $136,000 Married couple filing jointly: $218,000 to $272,000	Standard 2020 premium: $289.20	Your Part D plan premium plus $31.50
Single person: $136,000 to $163,000 Married couple filing jointly: $272,000 to $326,000	Standard 2020 premium: $376.00	Your Part D plan premium plus $50.70
Single person: $163,000 to $500,000 Married couple filing jointly: $326,000 to $750,000	Standard 2020 premium: $462.70	Your Part D plan premium plus $70.00
Single person: $500,000 or above Married couple filing jointly: $750,000 or above	Standard 2020 premium: $491.60	Your Part D plan premium plus $76.40

Source: Centers for Medicare and Medicaid Services

One other calculation isn’t shown in Table 3-1. It relates to married couples filing separate tax returns. In that case, each spouse pays a surcharge based on his or her individual MAGI in one of two levels: from $87,000 to $413,000 and from $413,000 and above.

The dollar amounts of the surcharges change slightly each year because they’re based on percentages of the total costs of Part B and Part D in the previous year, and these costs, of course, may fluctuate from year to year. But the thresholds — the MAGI amounts that take you to a higher level of premium — were frozen through 2019 and were adjusted in 2020 and thereafter each year for inflation.

Note: The Bipartisan Budget Act of 2018 required beneficiaries with incomes of more than $500,000 ($750,000 for married couples) to pay 85 percent of program costs beginning in 2019, up from 80 percent prior to 2019. See www.kff.org/medicare/issue-brief/summary-of-recent-and-proposed-changes-to-medicare-prescription-drug-coverage-and-reimbursement/ for more information.