What steps can married couples take to lower combined MAGI for IRMAA purposes in 2025?
Executive summary
Married couples face a 2025 IRMAA threshold of $212,000 MAGI (based on 2023 tax returns); crossing that line triggers higher Part B and Part D surcharges that can add hundreds of dollars per month to premiums (example first‑tier Part B surcharge in 2025 was $406.90) [1] [2]. The only reliable ways reported to reduce IRMAA outcomes are to lower two‑years‑prior MAGI or to request reconsideration after a qualifying life‑changing event using SSA procedures such as Form SSA‑44 [3] [4].
1. Know the rules and the calendar — IRMAA is backward‑looking
Medicare’s IRMAA is set by your modified adjusted gross income (MAGI) from two years earlier; your 2025 Medicare surcharges are determined from your 2023 MAGI, and for married couples the 2025 MAGI threshold to trigger IRMAA begins at $212,000 filing jointly [1] [2]. The Social Security Administration uses IRS data to set the surcharge each year and calculates IRMAA separately for Part B and Part D [5] [2].
2. The central lever: lower reported MAGI two years earlier
All practical planning advice in the reporting converges on one point: reducing MAGI for the relevant tax year is the primary lever to avoid or reduce IRMAA [4] [6]. That means actions taken in the calendar year that will be used for the two‑year lookback—such as accelerating tax‑deferred contributions while working, harvesting tax losses, or favoring qualified charitable distributions (QCDs) instead of taxable withdrawals—are the moves advisers cite [6] [4].
3. Common tactics advisers recommend — and their limits
Sources list several commonly suggested tactics: max out 401(k) or other tax‑deferred retirement contributions if still working; use QCDs from IRAs if age‑eligible to remove distributions from MAGI; donate appreciated assets directly to charity to avoid capital gains; use Roth conversion timing carefully because conversions increase MAGI; or use tools that change RMD timing such as QLACs [6] [7] [4]. Each tactic affects taxable income differently; for example, a QCD can remove IRA withdrawals from MAGI but a Roth conversion increases MAGI and can therefore worsen IRMAA [7] [4].
4. One‑time income spikes matter — plan around conversions, sales, RMDs
SSA and reporting note that single‑year events—capital gains sales, IRA withdrawals, conversions or required minimum distributions—can push a couple into IRMAA for that premium year, and those spikes can be temporary if income falls in the next year [8] [4]. Advisers cite that managing the timing and method of those transactions (for example doing charitable transfers instead of taking taxable gains into income) is essential to avoid triggering surcharges [6] [4].
5. If income falls due to life changes, appeal with SSA
If your income has dropped because of a qualifying life‑changing event (marriage changes, death of a spouse, loss of income, etc.), you can ask SSA to use more recent tax information by filing Form SSA‑44 and supplying evidence; SSA allows reconsideration if recent income is lower because of those events [3]. The form and process are the route for married couples who have a real, documentable change that should affect the two‑year lookback [3].
6. Tradeoffs, hidden agendas and practical math
Planning to shave MAGI can have tradeoffs: reducing taxable income this year often shifts tax burden or reduces liquid cash for spending, and tactics like avoiding a Roth conversion may cost more in lifetime taxes or estate planning goals. Online communities and advisers calculate that even a small dollar move across an IRMAA boundary can have outsized premium consequences, making precision worthwhile—yet projections of future IRMAA thresholds are speculative and vary by source [9] [10]. Sources focused on wealth management promote strategies that also advance donors’ or advisers’ broader tax‑planning agendas, so weigh product recommendations (QLACs, big QCDs) against personal goals [7] [6].
7. Practical checklist for married couples aiming to lower combined MAGI for future IRMAA years
Based on reporting, a pragmatic sequence: calculate current MAGI and identify likely two‑year lookback year; avoid taxable events that create one‑time income spikes in the relevant year; maximize allowed tax‑deferred contributions if still employed; use QCDs or direct charitable giving to remove distributions from MAGI when eligible; reconsider timing of Roth conversions and large asset sales; and if income falls for qualifying reasons, file SSA‑44 with supporting documents [6] [4] [3].
Limitations: sources here are financial‑press and adviser websites and SSA forms; they describe practical tactics and SSA process but do not supply individualized tax advice or guarantee IRS/SSA treatment in every situation. For steps that materially affect taxes or estate plans, consult a tax professional because available sources do not replace personalized tax advice [6] [3].