20 C.F.R. § 418.1115

Current through October 31, 2024
Section 418.1115 - What are the modified adjusted gross income ranges?
(a) We list the modified adjusted gross income ranges for the calendar years 2011 through and including 2017, 2018, and for years beginning in 2019 for each Federal tax filing category in paragraphs (b), (c) and (d) of this section. We will use your modified adjusted gross income amount together with your tax filing status to determine the amount of your income-related monthly adjustment for these calendar years.
(b) The modified adjusted gross income ranges for individuals with a Federal tax filing status of single, head of household, qualifying widow(er) with dependent child, and married filing separately when the individual has lived apart from his/her spouse for the entire tax year for the year we use to make our income-related monthly adjustment amount determination are as follows.
(1) For calendar years 2011 through and including 2017-
(i) Greater than $85,000 but less than or equal to $107,000;
(ii) Greater than $107,000 but less than or equal to $160,000;
(iii) Greater than $160,000 but less than or equal to $214,000; and
(iv) Greater than $214,000.
(2) For calendar year 2018-
(i) Greater than $85,000 but less than or equal to $107,000;
(ii) Greater than $107,000 but less than or equal to $133,500;
(iii) Greater than $133,500 but less than or equal to $160,000; and
(iv) Greater than $160,000
(3) For calendar years beginning with 2019-
(i) Greater than $85,000 but less than or equal to $107,000;
(ii) Greater than $107,000 but less than or equal to $133,500;
(iii) Greater than $133,500 but less than or equal to $160,000;
(iv) Greater than $160,000 but less than $500,000; and
(v) Greater than or equal to $500,000.
(c) The modified adjusted gross income ranges for individuals who are married and filed a joint tax return for the tax year we use to make the income-related monthly adjustment amount determination are as follows.
(1) For calendar years 2011 through and including 2017-
(i) Greater than $170,000 but less than or equal to $214,000;
(ii) Greater than $214,000 but less than or equal to $320,000;
(iii) Greater than $320,000 but less than or equal to $428,000; and
(iv) Greater than $428,000.
(2) For calendar year 2018-
(i) Greater than $170,000 but less than or equal to $214,000;
(ii) Greater than $214,000 but less than or equal to $267,000;
(iii) Greater than $267,000 but less than or equal to $320,000; and
(iv) Greater than $320,000.
(3) For calendar years beginning in 2019-
(i) Greater than $170,000 but less than or equal to $214,000;
(ii) Greater than $214,000 but less than or equal to $267,000;
(iii) Greater than $267,000 but less than or equal to $320,000;
(iv) Greater than $320,000 but less than $750,000; and
(v) Greater than or equal to $750,000.
(d) The modified adjusted gross income ranges for married individuals who file a separate return and have lived with their spouse at any time during the tax year we use to make the income-related monthly adjustment amount determination are as follows.
(1) For calendar years 2011 through and including 2017-
(i) Greater than $85,000 but less than or equal to $129,000; and
(ii) Greater than $129,000.
(2) For calendar year 2018-Greater than $85,000.
(3) For calendar years beginning in 2019-
(i) Greater than $85,000 but less than $415,000; and
(ii) Greater than or equal to $415,000.
(e)
(1) Subject to paragraph (e)(2) of this section, in 2019, CMS will set the modified adjusted gross income ranges for 2020 and publish them in the FEDERAL REGISTER. In each year thereafter, CMS will set the modified adjusted gross income ranges by increasing the preceding year's ranges by any percentage increase in the Consumer Price Index rounded to the nearest $1,000 and will publish the amounts for the following year in September of each year.
(2) The amounts listed in paragraphs (b), (c), and (d) of $415,000, $500,000, and $750,000 will not be adjusted under paragraph (e)(1) of this section until 2028. Beginning in 2027, and in each year thereafter, CMS will adjust these range amounts for the following year under paragraph (e)(1) of this section and publish the updated ranges in the FEDERAL REGISTER.

20 C.F.R. §418.1115

As amended at 83 FR 55628, 11/7/2018